GST Applicable on Services provided by Branch office to Head office and vice versa having separate GST registration: AAR [Read Order]

By Navasree A.M - On April 18, 2023 2:35 pm - 2 mins read

GST - Services provided by Branch office - Head office - GST registration - AAR - taxscan

The Tamil Nadu Authority for Advance Ruling (TNAAR) determined that services, including services of common employees provided by a branch office to the head office and vice versa shall be subject to GST obligation under the relevant acts. The relevant act includes Central Goods and Services Act, 2017 (CGST Act), State Goods and Services Act…

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