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2018 (6) TMI 1694 - AAR - GSTLevy of GST - reimbursement of expenses and salary paid by M/s Habufa Meubelen B.V.(HO) to the liaison office established in India - Registration of Liaison Office required or not - HELD THAT:- The reimbursement of expenses and salary paid by M/s Habufa Meubelen B.V to the liaison office, is not liable to GST, as no consideration for any services is being charged by the liaison office - Further, the kind of reimbursement claimed by them from their HO is also falling out of the purview of supply of service and as there are no such taxable supplies made by the Liaison office, they are not required to get themselves registered under GST.
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