Case Law Details
Case Name : In re World Economic Forum, India Liaison Office (AAR Maharashtra)
Appeal Number : No. GST-ARA-11/2019-20/B-50
Date of Judgement/Order : 20/08/2021
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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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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