https://www.taxtmi.com/circulars?id=71422 Common third-party input services attributable to branch offices may be dealt with through the optional Input Service Distributor mechanism or by tax invoices issued by the head office, provided the services are attributable to or actually provided to the relevant branch office. For internally generated services, an invoice value is deemed to be open market value where the recipient branch office has full input tax credit. A nil declared value may similarly be deemed open market value where no invoice is issued. Employee salary costs need not mandatorily be included in taxable value, even where full input tax credit is unavailable. en-us Mon, 14 Aug 2023 00:00:00 +0530 Wed, 07 Oct 2026 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71422 Common third-party input services attributable to branch offices may be dealt with through the optional Input Service Distributor mechanism or by tax invoices issued by the head office, provided the services are attributable to or actually provided to the relevant branch office. For internally generated services, an invoice value is deemed to be open market value where the recipient branch office has full input tax credit. A nil declared value may similarly be deemed open market value where no invoice is issued. Employee salary costs need not mandatorily be included in taxable value, even where full input tax credit is unavailable. Circulars GST - States Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71422