TaxTMI 
TaxTMI 
Liaison Office in India Exempt from GST Without Consultancy Services or Significant Commitment Powers.
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....Levy of GST - If the liaison office in India does not render any consultancy or other services directly/indirectly, with or without any consideration and the liaison office does not have significant commitment powers, then the reimbursement of expenses and salary is not liable to GST.....