Columbia Asia Hospitals (P.) Ltd., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- December 12, 2018
- Type:
- Advance Ruling
Subject
GST is leviable on the services provided by corporate office to the units located in other states.
Summary
This appeal is filed against the order of The Karnataka Authority for Advance Ruling (Advance Ruling No.KAR ADRG 15/2018, dated 27.07.2018) wherein it was held that the IMO (India Management Office) and its different units registered in different sta…
Judgement
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act,2017 and the Karnataka Goods and Service Tax Act,2017 (hereinafter referred to as CGST Act,2017 and KGST Act,2017) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a ref…