GST on Liaison office in India of Foreign Company

In re Fraunhofer-Gessellschaft Zur Forderung Der Angewwandten Forschung (GST AAR Karnataka) Q. Whether the Activities of a liaison office amount to supply of services, Whether a liaison office is required to be registered under CGST Act, 2017 and Whether liaison office is liable to pay GST? The applicant, incorporated in Germany, undertakes the business of promoting applied research and hence established their liaison office in Bangalore, India, (herein after referred to as “Applicant” or “Liaison office / LO “), under the permission of RBI vide FE.CO.FID/27803/10.97.85...