NASSCOM

NASSCOM Seeks GST Reset on Head-to-Branch Service Transfers, Flags Export Definition Risk

NASSCOM has urged the government to structurally rationalise GST rules governing transactions between a company’s head office and branch offices, arguing that current provisions create avoidable compliance friction for the services sector. The industry body has also asked for the deletion of a new definition of “export” that would exclude services supplied between establishments, warning that the change could distort taxation of internal business operations.