AAR explains method of distribution of ITC from HO to BO

In re Tata Sia Airlines Limited (GST AAR Haryana)

Now, to decide the method of distribution of input tax credit from HO to BO, it is pertinent to discuss the relevant provisions regarding ‘input service distributor’. The term ‘input service distributor’ is defined under section 2(61) of the CGST Act, as under:

“Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices under section 31 t

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