https://www.taxtmi.com/caselaws?id=287087 The Authority for Advance Rulings determined that the reimbursement of expenses and salary from the Head Office to the Liaison Office in India is not subject to GST if the Liaison Office does not provide any consultancy or other services directly or indirectly and lacks significant commitment powers on behalf of the Head Office. Since no consideration is charged for services and the reimbursement falls outside the scope of supply of service, the Liaison Office is not mandated to register under GST regulations. en-us Sat, 16 Jun 2018 00:00:00 +0530 Wed, 26 Feb 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287087 The Authority for Advance Rulings determined that the reimbursement of expenses and salary from the Head Office to the Liaison Office in India is not subject to GST if the Liaison Office does not provide any consultancy or other services directly or indirectly and lacks significant commitment powers on behalf of the Head Office. Since no consideration is charged for services and the reimbursement falls outside the scope of supply of service, the Liaison Office is not mandated to register under GST regulations. Case-Laws GST Sat, 16 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287087