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=71422 Head office input tax credit for third-party common services may be distributed through the optional Input Service Distributor mechanism or through tax invoices to concerned branch offices, subject to attribution or actual provision. Use of the Input Service Distributor mechanism requires registration. Where a branch office has full input tax credit, the invoiced value of head-office services is deemed open market value; if no invoice is issued for a particular service, a nil value may be so deemed. en-us Mon, 14 Aug 2023 00:00:00 +0530 Wed, 23 Sep 2026 15:04:59 +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=71422 Head office input tax credit for third-party common services may be distributed through the optional Input Service Distributor mechanism or through tax invoices to concerned branch offices, subject to attribution or actual provision. Use of the Input Service Distributor mechanism requires registration. Where a branch office has full input tax credit, the invoiced value of head-office services is deemed open market value; if no invoice is issued for a particular service, a nil value may be so deemed. Circulars GST - States Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71422