https://www.taxtmi.com/caselaws?id=424415 AAAR Maharashtra held that liaison activities between India office and Dubai office constitute mixed supply of support services under Section 2(74) CGST Act, 2017. The activities including organizing seminars, conferences, and events for business promotion attract 18% GST as support services. Both offices are separate legal persons under GST law, making cost-to-cost reimbursements taxable consideration. Place of supply is India where events are conducted. The appellant must obtain GST registration and pay IGST on amounts received from Dubai head office. Appeal dismissed as not maintainable. en-us Thu, 23 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424415 AAAR Maharashtra held that liaison activities between India office and Dubai office constitute mixed supply of support services under Section 2(74) CGST Act, 2017. The activities including organizing seminars, conferences, and events for business promotion attract 18% GST as support services. Both offices are separate legal persons under GST law, making cost-to-cost reimbursements taxable consideration. Place of supply is India where events are conducted. The appellant must obtain GST registration and pay IGST on amounts received from Dubai head office. Appeal dismissed as not maintainable. Case-Laws GST Thu, 23 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424415