AAAR : Upholds AAR, Employees service in corporate office to distinct units constitutes’ supply’

Karnataka Appellate Authority for Advance Rulings (AAAR) upholds decision of AAR that activities performed by employees at its Indian Management Office (IMO) i.e. corporate office in the 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 units) shall be treated as ‘supply’ as per Entry 2 of Schedule I r/w Section 7 of CGST Act, 2017; Notes AAR’s findings that “...