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CIRCULAR NO. 199/11/2023-GST [F. NO. CBIC-20001/5/2023-GST]CLARIFICATION REGARDING TAXABILITY OF SERVICES PROVIDED BY AN OFFICE OF AN ORGANISATION IN ONE STATE TO OFFICE OF THAT ORGANISATION IN ANOTHER STATE, BOTH BEING DISTINCT PERSONSCIRCULAR NO. 199/11/2023-GST [F. NO. CBIC-20001/5/2023-GST], DATED 17-7-2023Various representations have been received seeking clarification on the taxability of activities performed by an office of an organisation in one State to the office of that organisation in another State, which are regarded as distinct persons under section 25 of Central Goods...

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