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GST - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Levy of GST - Supply or not - distinct persons - The activities ...

GST

August 16, 2018

Levy of GST - Supply or not - distinct persons - The activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per Section 25(4) of the CGST Act shall be treated as supply as per Entry 2 of Schedule I of the CGST Act.

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