AAR Update | Corporate office liable to pay GST on support services (including employee cost) to other units
Dear Reader,
This is to update you on a recent order of the Authority on Advance Rulings in Karnataka (‘AAR’) in the case of Columbia Asia Hospitals Private Limited, 2018-TIOL-113-AAR-GST. The AAR in this case has held that the activities carried out by employees at the corporate office for units located in other States amounts to supply under Section 7 read with Schedule I of the Central Goods and Services Tax Act, 2017 (‘CGST Act’).
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