https://www.taxtmi.com/caselaws?id=412604 The managerial and leadership services provided by the Registered/Corporate Office to its Group Companies were deemed as "supply of service" under Section 7 of the CGST Act, 2017. The lump sum amount charged by the Registered/Corporate Office on its Group Companies was held liable to GST under Section 8 of the CGST Act, 2017. The Applicant was permitted to continue charging a lump sum amount as per the second Proviso to Rule 28 of the CGST Rules, 2017. However, questions regarding valuation under Rule 31 and Rule 30 were left unanswered, with no alternative feasible method of valuation suggested. The issue of the admissibility of input tax credit was not addressed. en-us Thu, 09 Sep 2021 00:00:00 +0530 Thu, 09 Dec 2021 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412604 The managerial and leadership services provided by the Registered/Corporate Office to its Group Companies were deemed as "supply of service" under Section 7 of the CGST Act, 2017. The lump sum amount charged by the Registered/Corporate Office on its Group Companies was held liable to GST under Section 8 of the CGST Act, 2017. The Applicant was permitted to continue charging a lump sum amount as per the second Proviso to Rule 28 of the CGST Rules, 2017. However, questions regarding valuation under Rule 31 and Rule 30 were left unanswered, with no alternative feasible method of valuation suggested. The issue of the admissibility of input tax credit was not addressed. Case-Laws GST Thu, 09 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412604