https://www.taxtmi.com/caselaws?id=436515 AAR Tamil Nadu ruled that supply of services by a branch office in one state to head office in another state through common employees constitutes taxable supply under GST. The authority held that services between different registrations of the same person, whether in same or different states, attract provisions of Section 25(4) and Section 7 read with Schedule I(2) and Section 15 of CGST Act, 2017. Services by employees deployed between registered premises of same person are treated as supply since employees are considered related persons under Section 15 explanation and deemed supply under Schedule I(2). en-us Fri, 31 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436515 AAR Tamil Nadu ruled that supply of services by a branch office in one state to head office in another state through common employees constitutes taxable supply under GST. The authority held that services between different registrations of the same person, whether in same or different states, attract provisions of Section 25(4) and Section 7 read with Schedule I(2) and Section 15 of CGST Act, 2017. Services by employees deployed between registered premises of same person are treated as supply since employees are considered related persons under Section 15 explanation and deemed supply under Schedule I(2). Case-Laws GST Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436515