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…
The Appellate Authority for Advance Ruling clarified that the applicant, Caltech Polymers Pvt. Ltd, recovered food expenses from its employees for the canteen services it provided under the provisions of the Factories Act. Although the company had made it clear that no profit margins were involved, the AAAR ruled that the supply of food would…
An application was filed in Rajashri Foods (P.) Ltd regarding the sale of one of its manufacturing units for a lump sum consideration. The firm wanted to know how the transaction would be treated. The Authority for Advance Ruling (AAR) held that the business will continue in new hands, hence such transaction would be in…