Place of supply of service

[V Rajalakshmi]

The company has 4 branches TN Kerala karnataka and Hyderabad. Pure service provider and registration obtained for only chennai branch. Certain igst input service bills are received by chennai branch for the services utilises by un registered branches

Question is whether chennai branch can avail the ITC IGST . Services include both property related and non prop related also.

[Shilpi Jain]

Query with less details. This could be disputed by the department stating that the ITC is claimed w.r.t. business of other States.

Property related credits means PoS is in another State. Presently GSTR-2B does not show this as ineligible though considering the GST setup in India, could also be disputed.

[Ganeshan Kalyani]

This would go into litigation.

AI Summary

Place of supply rules may bar claiming IGST input tax credit for services used by branches in other states. Whether a single-state GST registration may claim IGST Input Tax Credit for services billed to that registration but utilised by branches in other States, with particular concern where property-related services indicate the place of supply lies outside the registered State, creating a risk of departmental dispute despite GSTR-2B not flagging the credit as ineligible.