Fraunhofer-Gessellschaft Zur Forderung der angewwandten Forschung ., In re
Date: October 8, 2020
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Mashhood Farooqui
Subject Matter
Activities of a liaison office situated in India amount to supply of services
Summary
The applicant, incorporated in Germany, undertakes the business of promoting applied research and hence established their liaison office in Bangalore, India. It acts as an extended arm of the head office and to carry out the activities that are permi…
1. Fraunhofer-Gessellschaft Zur Forderung der angewwandten Forschung e.V,Germany -Liasion Office, (called as the ‘Applicant’ hereinafter), # 405 & 406, Prestige Meridian Towers-II, 30, M G Road, Bengaluru-560 001, having User ID 291900000250ARV, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017…