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GST - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

Supply or not - mixed supply or not - Liaison activities between ...


Appellant's liaison activities between India and Dubai office classified as "Supply" under CGST Act Section 7(1)(a), triggering GST registration.

June 29, 2022

Case Laws     GST     AAAR

Supply or not - mixed supply or not - Liaison activities between India office and Dubai office - host of activities undertaken by the Appellant at the behest of their Dubai Head Office - intermediary Service or otherwise - the host of activities performed by the Appellant at the behest of their Dubai Head Office will come under the ambit of “Supply” in terms of Section 7(1 )(a) of the CGST Act, 2017, and are required to take GST registration, and discharge their IGST liability, if any, on the amount received from their Dubai Head Office. - AAAR

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