In the scenario envisaged in previous question, the main branch is said to be entitled to ITC of the GST paid by the other branches. Thus, it is a revenue neutral situation. What are the valuation guidelines for such services

The second proviso to rule 28 of the CGST Rules, 2017
provides that where the recipient is eligible for full input tax credit,
the value declared in the invoice shall be deemed to be the open
market value of goods and services.

(FAQ 24: IT/ITES)