Dubai Chamber of Commerce And Industry ., In re
Date: May 24, 2021
Subject Matter
Liaison office connecting India biz with Dubai HO is an ‘intermediary’ under GST
Summary
1. Applicant is located in India and represents its Dubai Head Office and as a representative of the Dubai office, the applicant connects businesses in India with business partners in Dubai. In the subject case the applicant calls itself a liaison of…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Ms. Dubai Chamber of Commerce, the applicant, seeking an advance ruling in respect of the following questions.- A) Whether activities performed by DCCI LO shall be treated…