https://www.taxtmi.com/caselaws?id=299318 The applicant Corporation is held liable to pay GST on the O&M expenses charged from its subsidiary companies. The recovery of O&M expenses is considered a taxable supply, making the applicability of the inclusion clause in Section 15 irrelevant. Most expenses like interest cost, salary, and depreciation are deemed taxable under the CGST Act. The transfer of miscellaneous incomes to subsidiaries is also subject to GST. Input Tax Credit may be availed based on meeting specified criteria under the CGST Act and Rules. The ruling stands unless voided under relevant provisions of the CGST Act. en-us Thu, 17 Sep 2020 00:00:00 +0530 Wed, 19 Mar 2025 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299318 The applicant Corporation is held liable to pay GST on the O&M expenses charged from its subsidiary companies. The recovery of O&M expenses is considered a taxable supply, making the applicability of the inclusion clause in Section 15 irrelevant. Most expenses like interest cost, salary, and depreciation are deemed taxable under the CGST Act. The transfer of miscellaneous incomes to subsidiaries is also subject to GST. Input Tax Credit may be availed based on meeting specified criteria under the CGST Act and Rules. The ruling stands unless voided under relevant provisions of the CGST Act. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299318