ISD Registration Mandatory for Common ITC Distribution from 1st April 2025

In re Tvl. MRF Limited (GST AAR Tamilnadu) This case involves MRF Limited, a company with manufacturing units and a Head Office (HO) across multiple states in India, seeking an advance ruling from the Tamil Nadu Authority for Advance Ruling (AAR). The core issue revolves around the distribution of Input Tax Credit (ITC) for common input services used by its various branches and factories. Factual Background MRF Limited has a Head Office in Chennai and manufacturing units in several states, including Tamil Nadu, Telangana, Kerala, Goa, and Gujarat. It holds both a regular GST registration for i...