https://www.taxtmi.com/caselaws?id=411442 The judgment determined that the activities conducted by the Applicant's Head Office located outside India and provided to the Applicant, a Liaison Office, do not constitute a supply under the CGST Act, 2017. As the Applicant is not engaged in any business activities, the services received are not subject to GST. Consequently, the Applicant is not obligated to register under Section 24 of the CGST Act for the services received from the Head Office. en-us Fri, 20 Aug 2021 00:00:00 +0530 Wed, 26 Mar 2025 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411442 The judgment determined that the activities conducted by the Applicant's Head Office located outside India and provided to the Applicant, a Liaison Office, do not constitute a supply under the CGST Act, 2017. As the Applicant is not engaged in any business activities, the services received are not subject to GST. Consequently, the Applicant is not obligated to register under Section 24 of the CGST Act for the services received from the Head Office. Case-Laws GST Fri, 20 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411442