https://www.taxtmi.com/article/detailed?id=15189 Centralised procurement of services can block recoverable Input Tax Credit when invoices remain in the Head Office and consuming branches lack entitlement. Two compliant remedies are available: register the Head Office as an Input Service Distributor to distribute eligible ITC to branches, or adopt cross-charging where the HO invoices branches for their share so they can claim credit. Maintain consistent treatment, robust documentation, and adviser engagement to mitigate audit risk, noting unresolved questions about intra-state ISD treatment. en-us Tue, 07 Oct 2025 08:31:53 +0530 Tue, 07 Oct 2025 08:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15189 Centralised procurement of services can block recoverable Input Tax Credit when invoices remain in the Head Office and consuming branches lack entitlement. Two compliant remedies are available: register the Head Office as an Input Service Distributor to distribute eligible ITC to branches, or adopt cross-charging where the HO invoices branches for their share so they can claim credit. Maintain consistent treatment, robust documentation, and adviser engagement to mitigate audit risk, noting unresolved questions about intra-state ISD treatment. Articles Goods and Services Tax - GST Tue, 07 Oct 2025 08:31:53 +0530 https://www.taxtmi.com/article/detailed?id=15189