GST on services supplied by HO to inter state branches

Such services shall be considered as supply as per àa

Can u please share the aa ruling? But how the valuation is to be done?

Apologies for the typographical error,
Sir, the services provided by an employee to the employer in the course of his employment are not liable to GST as per para 1 of Schedule III.
So, GST won't be chargeable on such services.

According to an order passed by the Karnataka bench of the Authority for Advance Ruling (AAR), the activities between two offices is treated as supplies under the GST law.

It said the valuation of supply will include all costs, including the employee cost provided by one distinct entity to the other distinct entities.

Above is Decision made By Karnatka AAR. As its not applicable /binding on Every Taxpayer .
Actually this AAR judgement have created more confusion & litigation in provsion of GST Law. Thats why it is being recommend in 31 GST council meeting that AAR is to be Centralised not to be state wise

Hence As per Schedule III its not a supply so NO GST attracts