Services Provided By Branch Office To Head Office And Vice Versa Will Attract GST: AAR

The Tamil Nadu Authority for Advance Ruling (AAR) has held that the services, including those of common employees of a person, provided by branch offices to the head office and vice versa, each having a separate GST registration, will attract GST. The bench of R. Gopalsamy and N. Usha has observed that even the services of employees deployed from a registered place of business to another registere…