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Case Law Details

Case Name : In re Cummins India Limited (GST AAAR Maharashtra)
Appeal Number : Advance Ruling No. MAH/AAAR/AM-RM/01/2021-22
Date of Judgement/Order : 21/12/2021
Related Assessment Year :
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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

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