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Applicability on liaison offices

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(Querist)
29 June 2017 Is gst applicable for liaison offices based in India?
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Devansh Jain

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Devansh Jain (Expert)
29 June 2017 No. Reason: gst registration is required only for place from where a taxable output supply is made. Since no output from Liaoning office so no registration required and hence no gst application.
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