AAR Karnataka’s Judgement on Supply of Services under GST

Case: Fraunhofer-Gessellschaft Zur Forderung der angewwandten Forschung. Dated: 08.10.2020

Query: i. Whether the Activities of a liaison office amount to supply of services? ii. Whether a liaison office is required to be registered under CGST Act, 2017? iii. Whether liaison office is liable to pay GST?

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