Levy of GST on services provided by Head Office to its Branch ...

Inter-office Services by Head Office to Branches Qualify as Taxable Supplies u/s 7(1)(a) of CGST Act, 2017.

January 17, 2022

Case Laws GST AAAR

Levy of GST on services provided by Head Office to its Branch Offices/Units - it is adequately evident that the impugned activities of providing facilitation services to their branch offices/units by way of availment of the common input services by the Appellant' Head office on behalf of its Branch Offices/Units would be covered under services, and hence, supply in terms of section 7(1) (a) of the CGST Act. 2017 as the said services are provided by the Appellant Head Office to its branch offices/units for a consideration in the course of its business. - AAAR

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Levy of GST on services provided by Head Office to its Branch ...

Inter-office Services by Head Office to Branches Qualify as Taxable Supplies u/s 7(1)(a) of CGST Act, 2017.

January 17, 2022

Case Laws GST AAAR

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