https://www.taxtmi.com/caselaws?id=404672 The appeal was allowed, and the advance ruling was set aside. The Appellate Authority concluded that the activities of the liaison office do not amount to the supply of services. The liaison office is not required to be registered under GST, and it is not liable to pay GST. The decision highlights that the liaison office's operations, following RBI guidelines and not generating income, do not fall within the scope of 'supply' under GST law. en-us Mon, 22 Feb 2021 00:00:00 +0530 Mon, 20 Sep 2021 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404672 The appeal was allowed, and the advance ruling was set aside. The Appellate Authority concluded that the activities of the liaison office do not amount to the supply of services. The liaison office is not required to be registered under GST, and it is not liable to pay GST. The decision highlights that the liaison office's operations, following RBI guidelines and not generating income, do not fall within the scope of 'supply' under GST law. Case-Laws GST Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404672