In absence of taxable supply liaison office not required to register under GST

In re Fraunhofer-Gesellschaft ZurForderung der angewandten Forschung (GST AAAR Karnataka)

Since the parent company in Germany and the Appellant in India cannot be treated as separate persons but as one legal entity, the liaison activity performed by the Appellant for the parent company is in the nature of a service rendered to self A service rendered to oneself does not come within the purview of ‘supply’ under GST. Therefore, we hold that the activities of the Appellant as a liaison office does not amount to a s

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