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    <title>2018 (10) TMI 1315 - AUTHORITY FOR ADVANCE RULINGS, TAMIL NADU</title>
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    <description>The liaison office of Takko Holding GmbH in India was found not liable to pay GST as its activities did not involve consideration and complied with RBI conditions, thus not constituting a supply under the CGST and SGST Act. The office was also not required to register under the GST Act due to its limited role in communication and coordination without independent business activities or income generation. The ruling clarified that the liaison activities did not amount to a supply of services, relieving the applicant from GST obligations.</description>
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      <description>The liaison office of Takko Holding GmbH in India was found not liable to pay GST as its activities did not involve consideration and complied with RBI conditions, thus not constituting a supply under the CGST and SGST Act. The office was also not required to register under the GST Act due to its limited role in communication and coordination without independent business activities or income generation. The ruling clarified that the liaison activities did not amount to a supply of services, relieving the applicant from GST obligations.</description>
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