https://www.taxtmi.com/caselaws?id=365404 The AAR Karnataka ruled that activities performed by corporate office employees for units in other states constitute taxable supply under GST. The corporate office and units, being separately registered entities under different states, are distinct persons per Section 25(4) of CGST Act. Despite belonging to the same legal entity, services like accounting, administration, and IT maintenance provided by corporate office employees to units qualify as supply between related persons under Schedule I Entry 2 of CGST Act, not exempt services under Schedule III Entry 1. en-us Fri, 27 Jul 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365404 The AAR Karnataka ruled that activities performed by corporate office employees for units in other states constitute taxable supply under GST. The corporate office and units, being separately registered entities under different states, are distinct persons per Section 25(4) of CGST Act. Despite belonging to the same legal entity, services like accounting, administration, and IT maintenance provided by corporate office employees to units qualify as supply between related persons under Schedule I Entry 2 of CGST Act, not exempt services under Schedule III Entry 1. Case-Laws GST Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365404