What is the tax liability in a scenario where supplies are made from multiple locations (in different States) of the supplier to the recipient under a single contract

1. Delivering services from various locations and integrated pricing for the contract as a whole is the norm in IT/ITES industry.
2. Normally the contract or agreement with the recipient is entered into by one of the branches (let us say “Main Branch”).
3. Therefore, in such cases of service delivery from multiple locations of the supplier to the recipient, the supply could be visualized as consisting of two distinct supplies.
4. First supply- the different branches of the supplier located
   across different States are making the supply to the main branch
   which entered into a contact or an agreement with the recipient for
   the supply of such service.
5. Second supply- main branch is making a supply to the customer. GST is to be levied accordingly. In such a  scenario, the main branch would get input tax credit of GST paid by the other branches on supplies made by them to the main branch.

(FAQ 23: IT/ITES)