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of <h1>Andhra Pradesh Clarifies Tax Rules for Inter-State Services Between Offices; HO Can Distribute ITC via ISD or Invoices.</h1> The circular from the Andhra Pradesh Commercial Taxes Department addresses the taxability of services between offices of the same organization located in different states, considered distinct persons under the APGST Act. It clarifies that a Head Office (HO) can choose to 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. The circular also specifies that for internally generated services, the HO is not required to include employee salary costs in the taxable value, even if full ITC is not available to the BOs.
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