https://www.taxtmi.com/caselaws?id=417195 The AAAR held that services provided by a head office to its branch offices/units, including facilitation of common input services, constitute taxable supply under GST. The head office cannot utilize input tax credit for common services consumed by branches and must register as an Input Service Distributor (ISD) to distribute such credits. The allocation and recovery of employee salary costs from branch offices attracts GST liability, as these transactions occur between distinct persons under the GST framework, making them taxable supplies. en-us Tue, 21 Dec 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417195 The AAAR held that services provided by a head office to its branch offices/units, including facilitation of common input services, constitute taxable supply under GST. The head office cannot utilize input tax credit for common services consumed by branches and must register as an Input Service Distributor (ISD) to distribute such credits. The allocation and recovery of employee salary costs from branch offices attracts GST liability, as these transactions occur between distinct persons under the GST framework, making them taxable supplies. Case-Laws GST Tue, 21 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417195