Fraunhofer-Gessellschaft Zur Forderung der angewwandten Forschung ., In re
Date: February 22, 2021
Subject Matter
Activities of a liaison office situated in India do NOT amount to supply of services. AAR ruling set aside.
Summary
The core issue is whether the activities of the Liaison Office will amount to a supply in terms of the GST law and whether such liaison office is liable to be registered for payment of GST HELD BY AAAR: 1. The parent company in Germany and the Appell…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisi…