Inter-office service taxation: clarifies ITC distribution options and valuation where offices are distinct persons. Head office and branch offices that are treated as distinct persons may either distribute input tax credit (ITC) through the Input Service Distributor (ISD) mechanism (requiring ISD registration) or the head office may issue tax invoices to branches so branches can claim ITC; ISD distribution or invoicing is permitted only if services are attributable to or actually provided to the recipient. Where the recipient branch is eligible for full ITC, the invoice value shall be deemed the open market value, and salary costs need not be mandatorily included in taxable value where full ITC is unavailable.