TaxTMI 
TaxTMI 
TaxTMI 
Sir, I want to transfer my Input credit accumulate at Head office in Delhi to Factory in Himachal pradesh.
How can I transfer input credit through cross charge or through ISD ?
ITC on rent paid by Head office
KARAN VERMA
Input tax credit transfer via ISD: only input service credit may be allocated through invoices to recipient units. Use of an Input Service Distributor (ISD) is the recommended mechanism to transfer accumulated input tax credit from a head office to a factory, but ISD distribution applies only to input service credit and must be effected by issuance of invoices to recipient units. (AI Summary)
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