https://www.taxtmi.com/forum/issue?id=116224 Where a supplier delivers goods to the head office but invoices using the manufacturing unit's registration in another State, the place of supply is the unit's State and the supply is an interstate supply subject to IGST, which the manufacturing unit may claim as input tax credit. If the vendor invoices the head office instead, practical approaches are: vendor should invoice respective units; the head office may register as an Input Service Distributor to allocate credit; or inter unit taxable invoices charging IGST must be issued when goods move between HO and unit, since inter unit movement is treated as supply between distinct persons. en-us Wed, 22 Apr 2020 13:51:04 +0530 Thu, 23 Jan 2025 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116224 Where a supplier delivers goods to the head office but invoices using the manufacturing unit's registration in another State, the place of supply is the unit's State and the supply is an interstate supply subject to IGST, which the manufacturing unit may claim as input tax credit. If the vendor invoices the head office instead, practical approaches are: vendor should invoice respective units; the head office may register as an Input Service Distributor to allocate credit; or inter unit taxable invoices charging IGST must be issued when goods move between HO and unit, since inter unit movement is treated as supply between distinct persons. Discussion-Forum GST Wed, 22 Apr 2020 13:51:04 +0530 https://www.taxtmi.com/forum/issue?id=116224