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of <h1>GST Circular Clarifies Taxability for Inter-State Services Between Same Organization's Offices; Details ITC Distribution Methods.</h1> The circular clarifies the taxability of services between offices of the same organization located in different states, considered distinct persons under GST law. It outlines that a Head Office (HO) can distribute Input Tax Credit (ITC) for services procured from third parties to branch offices (BOs) either through the Input Service Distributor (ISD) mechanism or by issuing tax invoices. The HO is not mandated to include employee salary costs in the taxable value of internally generated services provided to BOs, even if full ITC is unavailable. The circular aims to ensure uniform GST implementation across various states.
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