https://www.taxtmi.com/article/detailed?id=10196 Allocation and recovery of employee salary costs and other amounts by a head office from branch offices for procuring common input services constitutes consideration for a taxable supply of services between distinct units; the head office cannot claim Input Tax Credit for such services used by branches, must register and comply as an Input Service Distributor if distributing credit, and valuation of facilitation services should follow the rule proviso providing for open market value where applicable, with amounts properly characterised as pure agent costs excluded from assessable value. en-us Sat, 22 Jan 2022 11:50:24 +0530 Sat, 22 Jan 2022 11:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10196 Allocation and recovery of employee salary costs and other amounts by a head office from branch offices for procuring common input services constitutes consideration for a taxable supply of services between distinct units; the head office cannot claim Input Tax Credit for such services used by branches, must register and comply as an Input Service Distributor if distributing credit, and valuation of facilitation services should follow the rule proviso providing for open market value where applicable, with amounts properly characterised as pure agent costs excluded from assessable value. Articles Goods and Services Tax - GST Sat, 22 Jan 2022 11:50:24 +0530 https://www.taxtmi.com/article/detailed?id=10196