Tata Sia Airlines Limited ., In re
Date: August 28, 2020
Subject Matter
ISD mechanism is meant only for distributing the credit on common invoices pertaining to input services only and not goods
Summary
1. To decide the method of distribution of input tax credit from HO to BO, it is pertinent to discuss the relevant provisions regarding ‘input service distributor’. The term ‘input service distributor’ is defined under section…
1.1 That TATA SIA Airlines Limited (‘TSAL’ or ‘the Applicant’ or ‘the Company) is a company incorporated in India with its presence in various States. Currently, TSAL has obtained GST registrations in 19 states; the said inter-alia includes Haryana where the corporate office of the Company is located. The Company is essentially engaged in the provision of scheduled pa…