RSM India

White Paper - ISD and Cross Charge Mechanism under GST regime

GST was introduced on 1 July 2017 replacing multiple Indirect Taxes with a single tax. However, lot of concepts from the erstwhile law have also been carried forward in GST. Input Service Distributor “ISD” is one such concept. Further, with GST in place, a new concept of cross charge was also introduced. Both the concepts are different but do result in apportionment of input taxes across different registered presences under the GST regime. So much so that industry needs to choose whether to follow ISD mechanism or cross charge mechanism.

The present White Paper is intended to explain both the concepts to enable the industry take an informed decision. This paper shall be useful for all companies which have multiple registered presences under the same Permanent Account Number.

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