https://www.taxtmi.com/caselaws?id=399835 The liaison office's activities were deemed to constitute a supply of services under the CGST Act, 2017. It was ruled that the liaison office must be registered under the Act and is liable to pay GST if the place of supply of services is in India. The activities of the liaison office were considered ancillary to the business activities of the head office, leading to the conclusion that the liaison office and head office are related persons, and the activities are treated as a supply even without consideration. en-us Thu, 08 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399835 The liaison office's activities were deemed to constitute a supply of services under the CGST Act, 2017. It was ruled that the liaison office must be registered under the Act and is liable to pay GST if the place of supply of services is in India. The activities of the liaison office were considered ancillary to the business activities of the head office, leading to the conclusion that the liaison office and head office are related persons, and the activities are treated as a supply even without consideration. Case-Laws GST Thu, 08 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399835