Cross-Charge

No Invoice, No Value: Gujarat High Court Quashes a Rs.43.43 Crore GST Demand on Head Office Expenses Not Cross-Charged to Branches

In Gujarat Co-operative Milk Marketing Federation Limited v. Union of India, a Division Bench holds that where no invoice is issued by the head office, the value of services to branches is Nil, and that failure to cross-charge is not suppression under Section 74.