https://www.taxtmi.com/caselaws?id=372835 The appellate authority upheld the ruling that services provided by employees at the Corporate Office to units in other states are considered a taxable supply under Entry 2 of Schedule I of the CGST Act. The distinction between the cross-charge mechanism and Input Service Distributor (ISD) mechanism was clarified, with the former being applicable for allocating expenses benefiting distinct persons. The argument that services by employees should fall under Entry 1 of Schedule III was rejected, confirming the taxability of services provided by the Corporate Office to other units. The appeal was disposed of in favor of upholding the taxable nature of the services and employee costs, subject to GST. en-us Wed, 12 Dec 2018 00:00:00 +0530 Fri, 28 Mar 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372835 The appellate authority upheld the ruling that services provided by employees at the Corporate Office to units in other states are considered a taxable supply under Entry 2 of Schedule I of the CGST Act. The distinction between the cross-charge mechanism and Input Service Distributor (ISD) mechanism was clarified, with the former being applicable for allocating expenses benefiting distinct persons. The argument that services by employees should fall under Entry 1 of Schedule III was rejected, confirming the taxability of services provided by the Corporate Office to other units. The appeal was disposed of in favor of upholding the taxable nature of the services and employee costs, subject to GST. Case-Laws GST Wed, 12 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372835