https://www.taxtmi.com/caselaws?id=293053 The ruling determined that charges for maintenance services by the Head Office (HO) to Branch Offices (BO) constitute a taxable supply under the CGST Act. Input GST credit for services procured by HO should be managed through the Input Service Distributor (ISD) mechanism, while credit for goods should be distributed via the normal registration process. en-us Wed, 29 Jan 2020 00:00:00 +0530 Thu, 05 Aug 2021 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293053 The ruling determined that charges for maintenance services by the Head Office (HO) to Branch Offices (BO) constitute a taxable supply under the CGST Act. Input GST credit for services procured by HO should be managed through the Input Service Distributor (ISD) mechanism, while credit for goods should be distributed via the normal registration process. Case-Laws GST Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293053