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    <description>The Advance Ruling Authority held that the reimbursement of expenses and salary by the foreign company to the liaison office in India does not amount to a supply of services under the CGST Act. The liaison office is not mandated to register under GST and is not obligated to pay GST on the reimbursements received. This decision was based on the liaison office&#039;s operational framework, its function as a communication channel, and adherence to RBI guidelines.</description>
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