Profisolutions Private Limited ., In re
Date: March 31, 2023
Subject Matter
Providing service by branch office in one State to head office in another State through employees who are common to the company constitutes supply of service
Summary
The applicant from the branch office has provided technical services to the head office in addition to accounting services. The applicant argues that the employees are appointed and working for the company as a whole and not for the head office or br…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 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…