GST Circular No. 199/2023 – Clarifications regarding taxability of servies provided by Distinct Offices under GST

GST Circular No 199/2023

Circular No. 199/11/2023-GST from the Central Board of Indirect Taxes & Customs (CBIC) discusses how services rendered by one office of an organization in a state to another office of the same organization in a different state are taxed. The circular offers clear guidance on the tax treatment and necessary procedures for these transactions, taking into account the separate legal identity defined in the Central Goods and Services Tax Act, 2017.

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