Wihelm Fricke Se ., In re
Date: August 28, 2020
Subject Matter
No GST on amount received from Head Office as reimbursement for payment of salary, expenses like rent, security, electricity, travelling, etc
Summary
1. The HO in Germany reimburses the expenses incurred by the applicant for their operations in India which are in the nature of salary, rent, security, electricity, travelling etc. The applicant does not have any other source of income and it is sole…
1.1 Wilhelm Fricke SE (hereinafter referred to as `WFSE India’ or ‘LO’ or ‘applicant’) having presence in India as a liaison office of Wilhelm Fricke SE, based in Germany (hereinafter referred to as ‘WFSE’ or ‘WFSE HO’). WFSE is incorporated in Germany and is, inter alio, engaged in development; assembly/production and sale of agricultura…