GST on services by World Economic Forum to its Liaison office in India

In re World Economic Forum, India Liaison Office (AAR Maharashtra)

Question 1. Whether the activities carried by the Applicant’s Head office located outside India and rendered to the Applicant will amount to supply as envisaged under Section 7 of the Central Goods and Services Act, 2017 considering that the Applicant is not engaged in any business?

Answer: – Answered in the negative.

Question 2. Whether the activities carried by the Applicants Head office located outside India and rendered to the Applicant would be liable to GST in the hands of the Applicant considering that the Applicant is not engaged in any business?

Answer: – Answered in the negative.

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