Case LawKAR ADRG 50/2020
Fraunhofer-Gessellschaft Zur Forderung der angewwandten Forschung ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- October 8, 2020
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Mashhood Farooqui
Subject
Activities of a liaison office situated in India amount to supply of services
SupplyRegistrationExport Of ServicesBusinessIntermediary
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…