Input Service Distributor-ISD - Goods and Services Tax - GST

Input Service Distributor [ Section 2(61) of CGST Act,2017 ] - ISD. Companies having Registered Office/Corporate Head office/Director s office- [Office] premises shall get registered as ISD in general, as per the provisions of Section 24(viii) of CGST Act,2017 . Common Services [ other than Goods ]:- ISD- which receives Tax Invoices towards the receipt of input services , shall be distributed by ISD to respective branches or Units as per the provisions Section 20 (2) (3) read with Rule 39 . Query -1: Whereas, If an office of ISD which receives Tax Invoices, (exclusively for its operations as ISD ) towards the receipt of input on Goods , like Capital Goods [Computers/Printers/Office Equipment etc.,] and other materials like Stationery/Printing Material items etc., what could be the accounting treatment in the Company books of Accounts, with reference to GST element in the Tax Invoices meant for supply of Goods [being used by ISD]. Does GST element should be added to the cost of Goods [Capital Goods and/or Other Goods/items] while accounting in the Company books of Accounts, since ineligible.