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GST Knowledge Series 2 by CA Praveen Sharma

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Published on 18 Mar 2021 / In GST

1. The Supply between Head Office and Branch Office is taxable supply and shall attract GST.

2. These are distinct persons as per Sec. 25.

3. Supply of Service by HO to BO is defined under Columbia Asia (AAAR Ruling).

4. E.g. Salary of CEO, Audit Fees, Legal Fees, Marketing Expenses, Research Expense..

5. This is the new concept called Cross Charge under GST and its taxable.

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