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of <h1>Clarification on Taxability of Inter-Office Services Under CGST: ITC Distribution via ISD or Tax Invoices Explained.</h1> The circular clarifies the taxability of services exchanged between offices of the same organization located in different states, considered distinct persons under the CGST Act. It explains that a Head Office (HO) can distribute input tax credit (ITC) for common input services to Branch Offices (BOs) either through the Input Service Distributor (ISD) mechanism or by issuing tax invoices. For internally generated services, if full ITC is available to BOs, the value declared in the invoice is deemed the open market value, regardless of whether all cost components, like employee salaries, are included. If full ITC is not available, salary costs need not be included in the taxable value.
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