Since inception of GST, matter of HO services to Branches was very much discussed and concern were raised on its taxability. This was widely applicable issue but there was no clear solution or litigation free GST opinion on it.
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Recently, in order to clarify above mentioned issue faced by taxpayer, government has issued Circular No. 199/11/2023-GST dated 17th July 2023, with respect to “Taxability of services provided by HO to Branches”.
The same is presented in the presentation format.
Download “cross charge-swapnil munot” 50th-Note-on-Cross-Charge-ISD-Recent-Circular-CA-Swapnil-Munot-1.pdf – Downloaded 238 times – 299.76 KB
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