Whether GST is leviable on the services offered by the Corporate Office employees for other units?

In Columbia Asia Hospitals case, it has been  held that Corporate Office and the units are distinct persons, so activities performed by employees of a Corporate Office for other units of company shall be treated as supplies as per the CGST Act. Hence, GST would be applicable even if made without consideration.

This was ruled by AAR  on an application by  filed by Columbia Asia Hospitals. This ruling was also upheld by Karnataka’s AAAR.