Applicant's foreign head office activities not a supply under CGST Act; no India registration needed per Section 24.

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....Supply or not - Levy of GST - activities carried by the Applicant's Head office located outside India and rendered to the Applicant - requirement to obtain registration in India under Section 24 of the Central Goods and Service Tax Act, 2017 - All the three questions raised, answered in the negative - AAR....