https://www.taxtmi.com/forum/issue?id=118673 Whether GST applies to transfers of company IT assets to employees in other states depends on registration status and supply characterisation: if invoices are in the company's name with its GSTIN and goods are for business use, the company may claim input tax credit; if goods are capitalised with tax included in depreciation, ITC is not available. Employee services are outside GST; where no distinct recipient or registration exists, mere sending to employees ordinarily will not be a taxable supply. ISD cannot distribute ITC. Billing as "bill to" HO and "ship to" employee can support ITC under delivery-on-direction rules. en-us Tue, 01 Aug 2023 12:44:50 +0530 Thu, 23 Jan 2025 14:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118673 Whether GST applies to transfers of company IT assets to employees in other states depends on registration status and supply characterisation: if invoices are in the company's name with its GSTIN and goods are for business use, the company may claim input tax credit; if goods are capitalised with tax included in depreciation, ITC is not available. Employee services are outside GST; where no distinct recipient or registration exists, mere sending to employees ordinarily will not be a taxable supply. ISD cannot distribute ITC. Billing as "bill to" HO and "ship to" employee can support ITC under delivery-on-direction rules. Discussion-Forum GST Tue, 01 Aug 2023 12:44:50 +0530 https://www.taxtmi.com/forum/issue?id=118673