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Liaison Office Activities Deemed Supply of Services; Classified as Intermediary Under IGST Section 2(13) and CGST Section 2(84.
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....Classification of supply - supply of services or not - Activities of a liaison office - The applicant has claimed that they are not “person” as per Section 2 (84) of CGST Act, 2017. However we find that the definition is very wide in scope and covers every artificial juridical person, not falling within any of the above - they are a distinct legal entity and are aptly covered under the definition of intermediary as per Section 2(13) of IGST Act, 2017. - AAR....