Liaison Office Activities Not Considered Supply Under CGST/SGST When Compliant with RBI Conditions.
Case-Laws
GST
Levy of GST – Supply of services or not – activity of Liaison office – they are in fact working as employees of the foreign office – The liaison activities being undertaken by the applicant when strictly in line with condition specified by RBI permission letter do not amount to supply under CGST and SGST Act.
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