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GST - States - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Clarification regarding taxability of services provided by an ...

Circulars     GST - States

March 21, 2024

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 - Delhi SGST - It is clarified that the HO has the option to distribute ITC in respect of such common input services by following the Input Service Distributor (ISD) mechanism or issue tax invoices u/s 31 to the BOs for these services. The HO is required to get itself registered as an ISD if it opts for the ISD mechanism for distribution of ITC. - The value of supply of services made by a registered person to a distinct person needs to be determined as per rule 28 r.w.s 15(4).

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