GST input avail

This discussion addresses whether GST input tax credit can be availed when goods are delivered to a branch office in Salem, Tamil Nadu, but invoiced to the corporate office in Bangalore, Karnataka. The consensus suggests it's possible under the 'bill to ship' model, requiring the Bangalore office to treat it as a purchase and issue a sales invoice to Salem. Alternatively, if an Input Service Distributor (ISD) registration is in place, credit can be distributed accordingly. However, conditions apply, including the supplier paying tax within 180 days, failing which the recipient must reverse the credit.