Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons.

Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons. https://www.taxtmi.com/circulars?id=66847 For services between distinct offices, the HO may either distribute ITC via the ISD mechanism (with mandatory ISD registration if used) or issue tax invoices to BOs so BOs can claim ITC; where a recipient BO is eligible for full ITC, the invoice value is deemed the open market value under rule 28 irrespective of included cost components, and a nil invoice may be so deemed; where the BO is not eligible for full ITC, HO employee salary need not be mandatorily included in taxable value. en-us Fri, 21 Jul 2023 00:00:00 +0530 Tue, 26 Sep 2023 17:36:00 +0530 TaxTMI RSS Generator Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons. https://www.taxtmi.com/circulars?id=66847 For services between distinct offices, the HO may either distribute ITC via the ISD mechanism (with mandatory ISD registration if used) or issue tax invoices to BOs so BOs can claim ITC; where a recipient BO is eligible for full ITC, the invoice value is deemed the open market value under rule 28 irrespective of included cost components, and a nil invoice may be so deemed; where the BO is not eligible for full ITC, HO employee salary need not be mandatorily included in taxable value. Circulars GST - States Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66847