Can salary paid for services by head office to its branch offices in other states attract GST?

With the introduction of Goods and Services Tax ( GST ) regime in India, the industry and trade has been befuddled as to whether activities performed by the employees at the corporate office (head office or "HO") of a legal entity, in the course of employment-engagement, are to be treated as "supply" of services and taxed, or otherwise under the Central Goods and Services Tax Act, 2017 (" CGST Act…