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Goods and Service TaxArticle·16 September 2025

Advance Ruling on ISD Vs Cross Charge.

By J the App

Executive Summary

Advance Ruling Insight | ISD vs. Cross Charge Please find below the snapshot J the App by JustIDT on the recent ruling in MRF Limited (ARA No. 33/2025, dated 01.09.2025) that clarifies a critical GST compliance issue for multi-state businesses. With ISD distribution made mandatory from 1st April 2025, the case highlights how enterprises must realign their invoicing and credit allocation practices, and where cross-charge still holds relevance alongside ISD


Advance Ruling on ISD Mechanism: MRF Limited’s Casein order number Advance Ruling No. 33/ARA/2025, dated 0 1.09.2025. It needs to be borne in mind t...

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