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        GST - States

        Clarification regarding taxability of services provided by an...

        GST Taxability for Inter-State Office Services: HO Must Choose ISD or Tax Invoice Method for ITC Distribution to BOs.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons - Delhi SGST - It is clarified that the HO has the option to distribute ITC in respect of such common input services by following the Input Service Distributor (ISD) mechanism or issue tax invoices u/s 31 to the BOs for these services. The HO is required to get itself registered as an ISD if it opts for the ISD mechanism for distribution of ITC. - The value of supply of services made by a registered person to a distinct person needs to be determined as per rule 28 r.w.s 15(4).
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