AAR: Liasoning services by Indian branch office (BO) of foreign entity constitutes ‘supply’; GST-registration compulsory

Karnataka AAR holds that the liaison activities such as business and promotion of Head Office (HO) incorporated in Germany being undertaken by the applicant (Liaison Office) in B’lore, India under the permission of RBI and the conditions/restrictions of the activities stipulated by RBI amounts to supply under section 7 (1 ) (c ) of the CGST Act; Refers to the concept of related persons as provided in section 15 of the CGST Act, to conclude that the ‘applicant and their He...