Multiple warehouse

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Quick Summary

Discussion is about GST ITC on multiple warehouse rents across India and whether ISD mechanism is required. Clarification: warehouse rent is an input service and ITC distribution may be done through ISD to branches. Query further seeks clarity on allocation when goods are supplied to branches and external customers.

Rajkumar Gutti

Rajkumar Gutti (Querist)

18 March 2026 We have rented multiple warehouse in all over India.
We transported goods from warehouse to our distinct branches as well as out side customer in all over India.
Can ITC on rent routed through ISD Mechanism.
Pl. Guide

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

18 March 2026 Yes, ITC on warehouse rent can and must be routed through the ISD mechanism. Renting is classified as an input service, and as of April 2025, using the ISD framework to distribute third-party service credits from a central office to distinct branches is legally mandatory. You will need an ISD registration, landlords must bill your ISD GSTIN, and you must distribute the credit (either directly or pro-rata based on turnover) by issuing ISD invoices and filing GSTR-6.

Rajkumar Gutti

Rajkumar Gutti (Querist)

24 March 2026 Ok & Thanks sir,
But sir rented warehouse service is used for storages, transportation of goods to distinct person and also out side customer. How ITC on rent recognize for our distinct person and out side customer.

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