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2023 (4) TMI 541 - AUTHORITY FOR ADVANCE RULING, TAMILNADUSupply of service or not - providing service by branch office in one State to head office in another State through employees who are common to the company - liability of GST - HELD THAT:- From comprehensive reading of the statutory provisions of relevant Acts, any supply of service between two registrations of the same person in the same State or in different States attract the provisions of Section 25 (4) and Section 7 read with Schedule I (2) and Section 15 - Even the services of employees deployed in a registered place of business to another registered premises of the same person will attract the provisions, as the employees are treated as related person in terms of explanation to Section 15 and treated as supply by virtue of Schedule I (2) to CGST Act, 2017.
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