GST not payable on mere liaison activities in line with RBI permission

In re Takko Holding GmbH (GST AAR Tamil Nadu)

1. The liaison activities being undertaken by the applicant when strictly in line with condition specified by RBI permission letter do not amount to supply under CGST and SGST Act.

2. In view of Ruling at 1 above, the Applicant is not liable to pay CGST, SGST or IGST, as applicable.

3. In view of Ruling at 1 above, the Applicant is not required to get itself Registered under GST for the liaison activities.

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