Managerial Services by HQ to Group Companies Classified as "Supply of Service" Under GST, Subject to Tax.

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....Classification of supply - supply of service or not - managerial and leadership services provided by the Registered/Corporate Office to its Group Companies - In the subject case the site offices/group companies cannot be treated as persons who are employed by the applicant. The site offices are independent offices separately registered under the GST Laws. Similarly the group companies are also separately registered under the GST Laws - To be considered as “supply of service” and liable to GST - the lump sum amount charged against such services is liable to GST - - AAR....