AAR : Expense reimbursements by foreign HO to Indian liaison office, not liable to GST

Jul 13,2018

AAR holds that mere reimbursement of salary and other expenses by foreign HO to liaison office (applicant) established in India is not liable to GST; Notes that said office has been established with prior permission of RBI and except proposed liaison work i.e. liaising with suppliers for quality control, it is strictly prohibited to undertake any activity of commercial or industrial trading nor enter into any business contracts in its own name; There is no consideration such ...


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