Services provided to Head Office Common Employees to attract GST: AAR:

Services provided to Head Office Common Employees to attract GST: AAR The Tamil Nadu Advance Ruling Authority (AAR, Tamil Nadu) in the matter of Profisolutions Private Limited ordered that services provided to head office common employees attract GST. The Company viz. Profisolutions Private Limited, registered address is First Floor, No. G82, 10th Street, Anna Nagar, Chennai-600102 with GSTIN 33AAJCP0446R1Z0. The Question and Ruling is: Question: Whether the services provided to Head Office will attract GST Liability?

Ruling:

Services, including the services of common employees of a person, provided by branch office to head office and vice versa, each having separate GST registration, will attract GST liability under respective Acts, viz IGST Act, 2017 or CGST Act, 2017 and SGST Act, 2017 or UTGST Act, 2017. For Official Ruling Download the PDF Given Below: