AAR : Reimbursement by HO to liason office not liable to GST absent ‘supply’

Tamil Nadu AAR holds that liaison activities undertaken by applicant while acting as communication channel between parent company and Indian supplier of goods in line with condition specified by RBI permission letter does not constitute ‘supply’ under CGST und SGST Act; Notes that applicant is not receiving any consideration from suppliers and there is no commission/fees being charged or any other remuneration received/income earned by office inIndia for liaison acti...