Whether GST leviable on services provided by Liaison Office as an intermediary
Last updated: 10 July 2021
Court :
AAR, Maharashtra
Brief :
The Hon’ble AAR, Maharashtra in the matter of Dubai Chamber of Commerce and Industry ("DCCI")[GST-ARA-35-2019-20B dated May 24, 2021], has held that a liaison office of the DCCI to be an ‘intermediary’ which is providing services. Further held that, the liaison officecannot be considered as non-profit making organization, and the activities undertaken are covered under the scope of "Commerce", "Business" and "Supply". Hence, liable to pay GST and take registration under the Central Goods and Services Tax Act, 2017 ("the CGST Act").
Citation :
GST-ARA-35-2019-20B dated May 24, 2021
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Bimal Jain
Published in GST
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