https://www.taxtmi.com/forum/issue?id=113995 Reimbursements from a head office to a liaison office were taxed by the taxpayer, but an AAR decision in another case held such reimbursements not taxable; that AAR is binding only on its applicant and cannot be relied on by other taxpayers. A refund of GST paid which was not payable is available under the CGST Act refund provisions, but the claimant must prove that the tax was not exigible and may seek its own binding determination or approach the jurisdictional authorities under the refund procedure. en-us Mon, 30 Jul 2018 19:25:55 +0530 Thu, 23 Jan 2025 15:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113995 Reimbursements from a head office to a liaison office were taxed by the taxpayer, but an AAR decision in another case held such reimbursements not taxable; that AAR is binding only on its applicant and cannot be relied on by other taxpayers. A refund of GST paid which was not payable is available under the CGST Act refund provisions, but the claimant must prove that the tax was not exigible and may seek its own binding determination or approach the jurisdictional authorities under the refund procedure. Discussion-Forum GST Mon, 30 Jul 2018 19:25:55 +0530 https://www.taxtmi.com/forum/issue?id=113995