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GST on services by branch office to head office and vice versa
Case Law Details
- Case Name
- In re Profisolutions Private Limited (GST AAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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In re Profisolutions Private Limited (GST AAR Tamilnadu)
Determination of the liability to pay tax on any goods or services. Whether the services provided to Head Office will attract GST Liability?
Services, including the services of common employees of a person, provided by branch office to head office and vice versa, each having separate GST registration, will attract GST liability under respective Acts, viz IGST Act, 2017 or CGST Act, 2017 and SGST Act, 2017 or UTGST Act, 2017.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU
1. The applicant submitted a c...
