https://www.taxtmi.com/highlights?id=75952 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 - Delhi SGST - It is clarified that the HO has the option to distribute ITC in respect of such common input services by following the Input Service Distributor (ISD) mechanism or issue tax invoices u/s 31 to the BOs for these services. The HO is required to get itself registered as an ISD if it opts for the ISD mechanism for distribution of ITC. - The value of supply of services made by a registered person to a distinct person needs to be determined as per rule 28 r.w.s 15(4). en-us Thu, 21 Mar 2024 15:04:51 +0530 Thu, 21 Mar 2024 15:04:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75952 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 - Delhi SGST - It is clarified that the HO has the option to distribute ITC in respect of such common input services by following the Input Service Distributor (ISD) mechanism or issue tax invoices u/s 31 to the BOs for these services. The HO is required to get itself registered as an ISD if it opts for the ISD mechanism for distribution of ITC. - The value of supply of services made by a registered person to a distinct person needs to be determined as per rule 28 r.w.s 15(4). Highlights GST - States Thu, 21 Mar 2024 15:04:51 +0530 https://www.taxtmi.com/highlights?id=75952