https://www.taxtmi.com/forum/issue?id=115170 The core issue is whether employee services performed at a corporate office for branch units are taxable supplies under the distinct persons deeming in Schedule I, or whether the statutory exclusion for services provided by an employee to an employer-introduced by an overriding "notwithstanding" phrase-removes such intra-employer services from the scope of supply. The authority held the corporate office supplies services to branches; commentators argue the exclusion prevails and point to interpretive principles that prioritize specific exemptions and taxpayer-favouring constructions. en-us Wed, 10 Jul 2019 13:22:02 +0530 Thu, 23 Jan 2025 15:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115170 The core issue is whether employee services performed at a corporate office for branch units are taxable supplies under the distinct persons deeming in Schedule I, or whether the statutory exclusion for services provided by an employee to an employer-introduced by an overriding "notwithstanding" phrase-removes such intra-employer services from the scope of supply. The authority held the corporate office supplies services to branches; commentators argue the exclusion prevails and point to interpretive principles that prioritize specific exemptions and taxpayer-favouring constructions. Discussion-Forum GST Wed, 10 Jul 2019 13:22:02 +0530 https://www.taxtmi.com/forum/issue?id=115170