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The charges of maintenance from HO to BO shall qualify as supply of service and GST is payable on the said charges recovered from BO’s. The input GST credit pertaining to services only on the procurement made by HO shall be distributed by way of input service distributor mechanism and the credit pertaining to goods shall be distributed by way of normal registration mechanism.

Input tax credit- The charges of maintenance from HO to BO shall qualify as supply of service and GST is payable on the said charges recovered from BO’s. The input GST credit pertaining to services only on the procurement made by HO shall be distributed by way of input service distributor mechanism and the credit pertaining to goods shall be distributed by way of normal registration mechanism.
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