ISD under place of supply

[Venkata K]

Dear Sir / Madam

My factory is located in Karnataka and holds regular GST registration and ISD registration. We have branches in Haryana and Maharashtra. The office of Haryana branch is corporate office of our company and having regular GST registration and it is rented building. Following are my quires

1 in view of ISD registration, whether rent invoice of Haryana office should be obtained on ISD or regular GST registration?

2 If rent invoice is issued on ISD how to distribute such services under place of supply concept

AI Summary

Input Service Distributor rules: allocation of rent credit is constrained by place of supply for immovable property.
Rent tied to an immovable property should ordinarily be invoiced to the local regular GST registration at the property's location because place of supply for immovable property is the property's location. ISD is a mechanism to distribute eligible ITC of common input services, not a substitute recipient for location specific supplies. Where rent is legitimately a common input, ISD may distribute the attributable credit under allocation rules, but routing immovable property rent through ISD is compliance sensitive and cross charging from the local registration is the recommended practice.