Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy
Contact Info
Unit 266, 267 & 268, Tower B1, Spaze Itech Park Sohna Road Gurugram, Haryana 122018 connect@complinity.com +91 8181 900 600
Follow Us

A Multi-Concept Theme for Digital Agencies and Startups

8181 900 600 Request a Demo Login
logo dark logo light logo
  • Products
    • Compliance Management Software
    • Contract Management Software
    • Secretarial Compliance Software
    • Litigation Management Software
    • Audit Management Software
    • Internal Financial Control Software
    • Enterprise Risk Management Software
  • Pricing
  • Industries
    • Pharmaceutical
    • Hospitality
    • BFSI
    • Manufacturing
    • NBFC
    • Renewable Energy
    • Agriculture
    • ITeS
    • Real Estate
    • Automobile
  • Legal Updates
  • Blogs
  • Videos
  • Downloads
  • Careers
Contact Sales
logo dark logo light logo
  • Products
    • Compliance Management Software
    • Contract Management Software
    • Secretarial Compliance Software
    • Litigation Management Software
    • Audit Management Software
    • Internal Financial Control Software
    • Enterprise Risk Management Software
  • Pricing
  • Industries
    • Pharmaceutical
    • Hospitality
    • BFSI
    • Manufacturing
    • NBFC
    • Renewable Energy
    • Agriculture
    • ITeS
    • Real Estate
    • Automobile
  • Legal Updates
  • Blogs
  • Videos
  • Downloads
  • Careers
Contact Sales
Mobile Logo
  • Products
    • Compliance Management Software
    • Contract Management Software
    • Secretarial Compliance Software
    • Litigation Management Software
    • Audit Management Software
    • Internal Financial Control Software
    • Enterprise Risk Management Software
  • Pricing
  • Industries
    • Pharmaceutical
    • Hospitality
    • BFSI
    • Manufacturing
    • NBFC
    • Renewable Energy
    • Agriculture
    • ITeS
    • Real Estate
    • Automobile
  • Legal Updates
  • Blogs
  • Videos
  • Downloads
  • Careers
Taxation Goa Ministry of Finance Goa Goods and Services Tax Act, 2017

Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons

04-Aug-2023 | No. CCT/26-4/2023-24/G/1374

Government of Goa has reiterated a circular issued by CBIC dated 17th July 2023 regarding the Clarification on the taxability of services provided by an office of an organization in one State to the office of that organization in another State, both being distinct persons.

By virtue of this circular, the following points have been clarified:
1. It is clarified that in respect of common input services procured by the Head Office (HO) from a third party but attributable to both HO and (Branch Office) BOs or exclusively to one or more BOs, HO has an option to distribute ITC in respect of such common input services by following ISD mechanism laid down in Section 20 of CGST Act read with rule 39 of the Central Goods and Services Tax Rules, 2017.
2. The value of the supply of goods or services or both between distinct persons shall be the open market value of such supply. The second proviso to rule 28 of CGST Rules provides that where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the open market value of the goods or services. Accordingly, in respect of the supply of services by HO to BOs, the value of the said supply of services declared in the invoice by HO shall be deemed to be the open market value of such services, if the recipient BO is eligible for full input tax credit, etc.

Upgrade to paid version to access the Notification, Circular & Rules along with the checklist

Get Legal Updates in your email

Request a Demo

Recent Posts in Corporate Laws

Corporate Laws

NSE- Reiteration of SEBI Circular on Relaxation from the applicability of SEBI Master Circular for compliance of regulations on non-compliance with the Minimum Public Shareholding (MPS) requirements

07-Apr-2026 | NSE/CML/2026/06

NSE has reiterated the SEBI circular on the Relaxation from the applicability of the SEBI Master Circular for compliance with regulations on

Read More
Corporate Laws

RBI issues amendment in Reserve Bank of India (Non-resident Investment in Debt Instruments) Directions, 2025

10-Apr-2026 | RBI/2026-27/10 A.P. (DIR Series) Circular No. 06

RBI has issued an amendment in Reserve Bank of India (Non-resident Investment in Debt Instruments) Directions, 2025. Through this, the R

Read More
Corporate Laws

NSE reiterates SEBI circular Ease of doing business - mechanism for lock-in of pledged shares under SEBI (ICDR) Regulations, 2018

10-Apr-2026 | NSE/CML/2026/07

NSE has reiterated the SEBI circular on the Ease of Doing Business - mechanism for lock-in of pledged shares under SEBI (ICDR) Regulations,

Read More
Corporate Laws

RBI issues Master Direction on Counterfeit Notes - Detection, Reporting and Monitoring

01-Apr-2026 | RBI/DCM/2026-27/394 DCM (FNVD)/G-1/16.01.05/2026-27

RBI has issued the Master Direction on Counterfeit Notes - Detection, Reporting and Monitoring. Key Highlights: 1. In the detection of C

Read More

Recent Posts

Corporate Laws

NSE- Reiteration of SEBI Circular on Relaxation from the applicability of SEBI Master Circular for compliance of regulations on non-compliance with the Minimum Public Shareholding (MPS) requirements

07-Apr-2026 | NSE/CML/2026/06

NSE has reiterated the SEBI circular on the Relaxation from the applicability of the SEBI Master Circular for compliance with regulations on

Read More
Corporate Laws

RBI issues amendment in Reserve Bank of India (Non-resident Investment in Debt Instruments) Directions, 2025

10-Apr-2026 | RBI/2026-27/10 A.P. (DIR Series) Circular No. 06

RBI has issued an amendment in Reserve Bank of India (Non-resident Investment in Debt Instruments) Directions, 2025. Through this, the R

Read More
Corporate Laws

NSE reiterates SEBI circular Ease of doing business - mechanism for lock-in of pledged shares under SEBI (ICDR) Regulations, 2018

10-Apr-2026 | NSE/CML/2026/07

NSE has reiterated the SEBI circular on the Ease of Doing Business - mechanism for lock-in of pledged shares under SEBI (ICDR) Regulations,

Read More
Corporate Laws

RBI issues Master Direction on Counterfeit Notes - Detection, Reporting and Monitoring

01-Apr-2026 | RBI/DCM/2026-27/394 DCM (FNVD)/G-1/16.01.05/2026-27

RBI has issued the Master Direction on Counterfeit Notes - Detection, Reporting and Monitoring. Key Highlights: 1. In the detection of C

Read More
Request a Demo

Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy

Complinity Logo Transparent

Complinity is a comprehensive cloud-based Compliance Management Software that helps track and monitor statutory and regulatory compliances.

Quick Links
  • Compliance Software
  • Regulatory Compliance Software
  • Statutory Compliance Software
  • Compliance Tracking Software
  • Legal Updates
Contact Info
Unit 266, 267 & 268, Tower B1
Spaze Itech Park, Sohna Road
Gurugram, Haryana 122018
connect@complinity.com
+91 8181 900 600

Request a Demo

© 2026 Complinity Technologies Private Limited. | Privacy Policy | Data Processing Addendum

Design & Developed By  Infinite IT Solutions

Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy
Powered by EssentialPlugin

Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy

Thank You for your interest in Complinity. Your CV has been forwarded to HR.
In case your profile is shortlisted, HR shall contact you.