World Economic Forum, India Liaison Office ., In re
Date: August 20, 2021
Subject Matter
No GST on services rendered by World Economic Forum to its Liaison office in India
Summary
Q. Whether the activities carried by the Applicant’s HO located outside India and rendered to the Applicant will amount to supply as envisaged under Section 7 of the CGST Act, 2017 considering that applicant is not engaged in any business? A. &…
The present application has been filed under Section 97 of the Central Goods and Services Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. The World Economic Forum, India Liaison Office, the applicant, seeking an advance ruling in respect of the following revised questions. (i) Whether the acti…