No IGST on supply of services between distinct persons, if recipient unit is entitled for full ITC
The Hon’ble Delhi High Court in M/s KEI Industries Limited held that where no cross-charge has been made by the Head Office (HO) to its Branch Offices (BOs) and full ITC is available to the recipient unit, the value of such IGS shall be deemed to be ‘Nil’ under Rule 28 of the CGST Rules, and no IGST is payable.