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TMI Blog2023 (4) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... ces 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. - SHRI R. GOPALSAMY, I.R.S., AND TMT. N. USHA, MEMBER PROCEEDINGS OF THE AUTHORITY FOR ADVANCE RULING U/s.98 OF THE GOODS AND SERVICES TAX ACT, 2017. 1. Any appeal against this Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai under Sub-section (1) of Section 100 of Central Goods and Service Tax Act / Tamil Nadu Goods and Service Tax Act 2017 ( the Act in short) within 30 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eference to the same provisions under the Tamil Nadu Goods and Service Tax Act. 1. The applicant submitted a copy of challan evidencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. 2.1 The Applicant registered under the Companies Act 2013 in the State of Karnataka, have branch office at Chennai and the branch office is registered in the State of Tamil Nadu under GST Act for providing engineering services for industrial and manufacturing projects. 2.2 The branch office of the applicant is providing support services like engineering services, design services, accounting services, etc to the Head Office at Bangalore and also registered in the State of Karnataka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere are no pending proceedings on the issue raised by the applicant in the ARA application. It is further stated that service provided to Head Office will attract GST liability as per para (2) of Schedule I of CGST Act, 2017 which reads as Supply of goods or services or both between related persons or between distinct persons as specified in Section 25, when made in the course or furtherance of the business . 5. The concerned State Tax Officer has not informed about existence of any pending proceedings against M/s Profisolutions Private Limited on the issue raised by the applicant. 6.1 We have carefully considered the submissions made by the applicant in the advance ruling application, the additional submissions made during the perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is deployed in a branch of an entity, his services that is rendered directly to head office will be in his representative capacity as an employee of the branch. 8. For ease of reference, the relevant statutory provisions of the Act are reproduced below; 8.1 As per Section 7(1) (c), supply includes 'the activities specified in Schedule I, made or agreed to be made without a consideration'. 8.2 As per Section 5(1) of IGST Act, 2017, 'subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rolled by a third person; (vii) together they directly or indirectly control a third person; or (viii) they are members of the same family; (b) the term person also includes legal persons; (c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related. 8.6 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. 8.7 Even the services of employees deployed in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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