https://www.taxtmi.com/forum/issue?id=112602 Whether central/state GST or integrated GST applies depends on the place of supply and locations of supplier and recipient: same State establishments attract central and state GST, different States attract integrated GST, and supplies to locations outside the taxable territory require application of place of supply rules. An Indian branch rendering services in India must register under GST, file GSTR 1 and issue invoices quoting its GSTIN; the foreign head office need not obtain GSTIN merely for receiving remittances. Input tax credit is available to the registered recipient and the branch can claim credit on inputs used. en-us Tue, 15 Aug 2017 10:43:19 +0530 Thu, 23 Jan 2025 15:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112602 Whether central/state GST or integrated GST applies depends on the place of supply and locations of supplier and recipient: same State establishments attract central and state GST, different States attract integrated GST, and supplies to locations outside the taxable territory require application of place of supply rules. An Indian branch rendering services in India must register under GST, file GSTR 1 and issue invoices quoting its GSTIN; the foreign head office need not obtain GSTIN merely for receiving remittances. Input tax credit is available to the registered recipient and the branch can claim credit on inputs used. Discussion-Forum GST Tue, 15 Aug 2017 10:43:19 +0530 https://www.taxtmi.com/forum/issue?id=112602