https://www.taxtmi.com/article/detailed?id=14733 Where a head office does not issue invoices or cross charge for services to branch offices and the recipient branch is eligible for full input tax credit, the value of such internally generated services is deemed nil under Rule 28 of the CGST Rules, so that IGST does not arise; failure of an adjudicating authority to apply CBIC Circular No. 199/11/2023 GST and relevant coordinating precedent requires reconsideration in light of Section 15(4) read with Rule 28. en-us Wed, 02 Jul 2025 08:43:01 +0530 Wed, 02 Jul 2025 08:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14733 Where a head office does not issue invoices or cross charge for services to branch offices and the recipient branch is eligible for full input tax credit, the value of such internally generated services is deemed nil under Rule 28 of the CGST Rules, so that IGST does not arise; failure of an adjudicating authority to apply CBIC Circular No. 199/11/2023 GST and relevant coordinating precedent requires reconsideration in light of Section 15(4) read with Rule 28. Articles Goods and Services Tax - GST Wed, 02 Jul 2025 08:43:01 +0530 https://www.taxtmi.com/article/detailed?id=14733