Taxability Of Inter-Company Supply Of Services In GST Unveiled: An Under Thought Area Of Taxation

FACTS M/s Columbia Asia Hospital (the "Applicant") provides healthcare services for both ' in patients' and 'out patients'. The applicant currently has eleven hospitals, operating in six different states.  Out of these eleven units, six units are in the state of Karnataka . The main Head Office, i.e. India Management Office ( IMO ) is situated in Karnataka. The activities for all the units wi…