Classification of supply - supply of services or not - Activities of a liaison office - The applicant...

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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X