Can an ISD Distribute ITC Paid on rent, lease line expenses among units?

Reply-Under section 2(61) “Input service distributor” means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office. Input service distributor distribute credit under section 20 read with rule 39 of the rules. 

ISD can distribute the ITC of gst paid on rent or lease line expenses.