Treading GST Path XLVIII- The AAR bombshell - Columbia Asia Hospital case

Good analysis sirji. I also agree with you about your proposition of distribution of ITC through ISD ( Input Service Provider) in respect of cost incurred at HO for procurement of common services related to all entities. Also agree with you that if we take AAR decision as the correct law then ISD provision becomes redundant and each office will need to issue supply Invoice instead of issuing ISD invoice for common services and other costs incurred at corporate office.

However, it was clarified by ADG-GST in the Seminar "Mend and Amend" organised by TIOL that the said decision is applicable only for that entity and not to all which is also the law position in case of AAR decisions.

You have also rightly stated that When corporate office rent is apportioned to all units, it cannot be presumed that the corporate has sub let its premises to the units. Whereas Columbia Hospital was considering it as a supply ??

Thanks

Jaimini Khurjekar

jaimini_khurjekar jaimini_khurjekar 07/09/2018