2023 (4) TMI 541

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.... sought to be appealed against is communicated. 2. In terms of Section 103(1) of the Act, this Advance ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter referred to in subsection (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. In terms of Section 104 of the Act, where the Authority finds that advance ruling pronounced by it under sub-section (4) of Section 98 or under sub-section (1) of....

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....are appointed and working for the company as whole and not employed for head office or branch specifically, which is a distinct person under GST. 2.4 Salary and benefits paid to employees are in relation to employment, which is neither a supply of goods nor services under para 1 of the schedule 3 of CGST Act, which reads as 'Services by an employee to the employer in the course of or in relation to his employment'. 3. The applicant, after consent, was given an opportunity to be virtually heard on 12.01.2023. The Authorized Representative (AR) Sri Ganesh Bhat, of the applicant appeared before the authority and reiterated the submissions. When asked about the nature of service provided by the applicant to the head office at Bengalur....

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....nt filed advance ruling application for determination of the liability to pay tax on service, within the meaning of that term as per Section 97(2)(e) of GST Act, 2017. We also take cognizance of the fact that subject matter of the application viz rendering of service by branch office in one State to head office in another State continues, thereby fulfills the requirement of Section 95(a) of the Act. 6.2 The question which needs to be answered is whether providing service by branch office in one State to head office in another State through employees who are common to the company constitute supply of service in terms of Section 7 the Act, if so, whether such services attract GST liability. 7.1 It is seen from the submissions and documents....

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....the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person'. 8.3 Schedule I (2) to CGST Act, 2017 states that 'supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business' to be treated as supply even if made without consideration. 8.4 Section 25(4) of CGST Act, 2017 states that 'a person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of thi....