diffrence between cross charge and isd

[Rajendrasinh Dodia]

What is difference between cross charge and ISD?

[KASTURI SETHI]

What is your specific problem ?

[Shilpi Jain]

There is no term like 'cross charge' in the law. It is loosely used by all.

Cross charge is a scenario where there is existence of supply between the different GSTINs of the same PAN.

ISD is an office which receives invoice for services supplied at other locations also. So ideally there is no supply of service from the ISD persay.

[Padmanathan KV]

Pls read the Agenda Item 6(iv) of 35th GST Council Meeting along with draft circular annexed as Annexure A of said agenda note. Cross-charge & ISD has been deliberated in detail.

AI Summary

Clarifying Cross Charge vs. Input Service Distributor under GST: Key Differences and Insights from GST Council Meeting Agenda. A discussion on the difference between cross charge and Input Service Distributor (ISD) under Goods and Services Tax (GST) received three replies. One participant clarified that 'cross charge' is not a legal term but is commonly used to describe transactions between different GSTINs under the same PAN. ISD refers to an office that receives invoices for services provided at various locations, without directly supplying services itself. Another participant suggested reviewing the 35th GST Council Meeting's agenda for detailed deliberations on these concepts.