Corporate Office Services to Out-of-State Units Are GST Supplies Under CGST Act Section 25(4) and Schedule I Entry 2.

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....Levy of GST - Supply or not - distinct persons - The activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per Section 25(4) of the CGST Act shall be treated as supply as per Entry 2 of Schedule I of the CGST Act.....