https://www.taxtmi.com/caselaws?id=363575 The Authority for Advance Ruling (AAR) determined that the reimbursement of expenses and salary by M/s Habufa Meubelen B.V. to its liaison office in India is not liable to GST. Since the liaison office operates under strict RBI guidelines, is fully funded by the parent company without charging separate consideration, and does not engage in taxable supplies independently, GST registration is not required. The AAR ruled that as long as the liaison office does not provide services with consideration or have significant powers, the reimbursement is not subject to GST. en-us Sat, 16 Jun 2018 00:00:00 +0530 Sat, 01 Mar 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363575 The Authority for Advance Ruling (AAR) determined that the reimbursement of expenses and salary by M/s Habufa Meubelen B.V. to its liaison office in India is not liable to GST. Since the liaison office operates under strict RBI guidelines, is fully funded by the parent company without charging separate consideration, and does not engage in taxable supplies independently, GST registration is not required. The AAR ruled that as long as the liaison office does not provide services with consideration or have significant powers, the reimbursement is not subject to GST. Case-Laws GST Sat, 16 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363575