GST on services by branch office to head office and vice versa

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 Please become a Premium member. If you are already a Premium member, login here to access the full content.