GST ISD Query on various AMCs

Save Share

This query is : Resolved

VIVEK MULE (Querist)
Follow

29 July 2026 Hi,
if HO receives invoices for services like AC/Fire/Security AMCs, Rent, Printers on rent, Internet, and Telephone, can ITC be retained exclusively at HO? Or is ISD mandatory under amended Sec 20? Does exclusive physical usage at HO allow 100% direct ITC claim at HO without ISD distribution?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
Follow

30 July 2026 If the services (like Rent and AMCs) are physically and exclusively used by the Head Office without any benefit or shared usage by the branch offices, the HO can directly claim 100% of the ITC. The mandatory ISD provisions under amended Section 20 only require the distribution of ITC for "common services" procured by the HO on behalf of its branches; it does not apply to expenses strictly isolated to the HO's own operations.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now