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

Chennai Branch Faces ITC Claim Challenges for IGST Services Used by Unregistered Branches; Potential Litigation Looms A company with branches in Tamil Nadu, Kerala, Karnataka, and Hyderabad, registered only in Chennai, receives IGST input service bills for services used by unregistered branches. The query concerns whether the Chennai branch can claim ITC for these services, including property-related ones. One response suggests potential disputes with the tax department due to insufficient details and the nature of property-related credits. Another response indicates that this issue could lead to litigation, highlighting the complexities of GST regulations in such scenarios.