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GST - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Classification of supply - supply of service or not - managerial ...

Case Laws     GST

September 22, 2021

Classification of supply - supply of service or not - managerial and leadership services provided by the Registered/Corporate Office to its Group Companies - In the subject case the site offices/group companies cannot be treated as persons who are employed by the applicant. The site offices are independent offices separately registered under the GST Laws. Similarly the group companies are also separately registered under the GST Laws - To be considered as “supply of service” and liable to GST - the lump sum amount charged against such services is liable to GST - - AAR

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