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of <h1>GST Circular Clarifies Tax on Inter-State Office Services, ITC Distribution & Employee Costs Under GST Act Sections.</h1> The circular clarifies the taxability of services exchanged between offices of the same organization located in different states, considered distinct persons under the GST Act. It addresses issues regarding input tax credit (ITC) distribution for common input services procured by a head office (HO) for branch offices (BOs). The HO can choose to distribute ITC via the Input Service Distributor (ISD) mechanism or issue tax invoices to BOs. For internally generated services, the value declared in invoices is deemed the open market value if full ITC is available to BOs. Employee costs need not be included in taxable value calculations if full ITC is unavailable.
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