The Appellate Authority set aside the advance ruling No.KAR ADRG 50/2020 dated: 08.10.2020 and answer the question raised by the Appellant in the original advance ruling application and in this appeal, as follows:
1. The activities of the liaison office do not amount to supply of services.
2. The liaison office is not required to be registered under GST as there is no taxable supply.
3. The liaison office is not liable to pay GST.
States/UT
Appellate orders File
Appeal Order No. & Date
KAR/AAAR/04/2020-21 dated 22.02.2021
AR Order No. and Date, against which Appeal has been filed
KAR/ ADRG 50/2020 dated 08.10.2020
Year
