AAR: Employees' services in corporate office for managing 'distinct' units, constitute "supply" under Schedule I

Karnataka AAR holds that activities performed by employees at corporate office in course of or in relation to employment such as accounting, other administrative and IT system maintenance for units located in other States i.e. distinct persons as per Section 25(4) of CGST Act, shall be treated as "supply" in terms of Entry 2 of Schedule I of CGST Act; Explains that services provided to employer, i.e. corporate office by persons employed by corporate office are in nature of em...