Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

Supply or not - mixed supply or not - Liaison activities between ...

Case Laws     GST

June 29, 2022

Supply or not - mixed supply or not - Liaison activities between India office and Dubai office - host of activities undertaken by the Appellant at the behest of their Dubai Head Office - intermediary Service or otherwise - the host of activities performed by the Appellant at the behest of their Dubai Head Office will come under the ambit of “Supply” in terms of Section 7(1 )(a) of the CGST Act, 2017, and are required to take GST registration, and discharge their IGST liability, if any, on the amount received from their Dubai Head Office. - AAAR

View Source

 


 

You may also like:

  1. Supply of services or deemed supply - Liaison office - applicant connects businesses in India with business partners in Dubai - intermediary - non-profit organization -...

  2. Supply of services or not - GST on services provided by liaison office - requirement of registration of liaison office - Since the parent company in Germany and the...

  3. Income deemed or accrue or arise in India - liaison office - Permanent Establishment (PE) - Revenue though vehemently submitted that liaison office was negotiating price...

  4. Levy of GST - Supply of services or not - activity of Liaison office - they are in fact working as employees of the foreign office - The liaison activities being...

  5. Activities of the liaison office established that it was promoting the sales of the assessee in India and the AO was justified in holding that the income attributable to...

  6. The Indian Liaison Office involves a “Permanent Establishment‟ for the applicant under Article 5.1 of the DTAA with USA - income attributable to Liaison office is...

  7. Classification of supply - supply of services or not - The amount received from HO are the funds for payment of salary, reimbursement of expenses like rent, security,...

  8. Establishment of Branch Office (BO) / Liaison Office (LO) / Project Office (PO) or any other place of business in India by foreign entities

  9. Establishment of Branch Office (BO) / Liaison Office (LO) / Project Office (PO) or any other place of business in India by foreign entities

  10. Establishment of Branch Office (BO)/ Liaison Office (LO)/ Project Office (PO) in India by foreign entities - procedural guidelines - Circular

  11. Foreign Exchange Management (Establishment in India of a branch office or a liaison office or a project office or any other place of business) Regulations, 2016 - Notification

  12. Establishment of Liaison Office (LO) / Branch Office (BO) / Project Office (PO) in India by Foreign Entities – Clarification. - Circular

  13. Classification of supply - composite supply of services or mixed supply - services for a “Single consolidated Rate” as a package - services like Transportation and...

  14. Income received or deemed to be received in India - liaison office is established only for the purpose of carrying on business of purchasing goods for the purpose of...

  15. Classification of goods - Composite supply or Mix supply - The supply of Gota Mix and Chutney powder will be considered as a ‘mixed supply’ of goods and will be...

 

Quick Updates:Latest Updates