https://www.taxtmi.com/article/detailed?id=8308 The article analyses an appellate ruling treating head office employee services to registered branches as a supply between distinct persons, arguing that employment contracts identify the employee as the supplier and that such employment services are substantively excluded from GST. It further contends that cross charging common head office costs cannot substitute for ISD registration where statutory conditions for input tax credit allocation are unmet, and urges policymaker clarification. en-us Thu, 03 Jan 2019 06:11:13 +0530 Thu, 03 Jan 2019 06:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8308 The article analyses an appellate ruling treating head office employee services to registered branches as a supply between distinct persons, arguing that employment contracts identify the employee as the supplier and that such employment services are substantively excluded from GST. It further contends that cross charging common head office costs cannot substitute for ISD registration where statutory conditions for input tax credit allocation are unmet, and urges policymaker clarification. Articles Goods and Services Tax - GST Thu, 03 Jan 2019 06:11:13 +0530 https://www.taxtmi.com/article/detailed?id=8308