Question

What is the fundamental objective of the Input Service Distributor (IS

  • D mechanism in GST? 
A To collect GST from consumers on behalf of branches.
B To distribute Input Tax Credit (ITC) on inward "services" received by the Head Office to its branches.
C To allow branches to share their physical inventory with the Head Office.
D To consolidate the turnover of all branches for the purpose of the Composition Scheme.
E To pay tax on behalf of the branches under the Reverse Charge Mechanism.
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