AAAR: Rules on taxability of ‘relocation management service’ provided to client’s employees, modifies AAR

Karnataka AAAR rules on taxability of ‘relocation management service’ provided to clients involving facilitation/management/administration of relocation of client’s employees from one location to other; AAR earlier ruled that said service is not a composite supply but a mixed supply taxable as “management support services of relocation related services” at a single rate covered under SAC 9985 & entry 23 (ii) of Notification No. 11/2017-Central Tax (Rate); Peruse...