Availment of common input supplies on behalf of other unit/units registered as distinct person will qualify as supply of services

In re Cummins India Limited (GST AAAR Maharashtra) Salary cost to be included in valuation for cross charge for supply of services between head office and branch office or vice versa The AAAR, Maharashtra in the matter of M/S. Cummins India Limited [Advance Ruling No. MAH/AAAR/AM-RM/01/2021-22 dated December 21, 2021] held that head office using all its human resources to facilitate the operational requirements of the branch offices/units by way of procuring common input services on behalf of the branch offices/units thereby, providing the services, therefore, allocation and recovery of any a...