Whether GST is leviable on transaction between Liaison Office and Head Office?
TRT-2025-560

Issue Favourable to Tax Payer ?:- no

Held- Since, the Appellant are, inter-alia, undertaking numerous activities pertaining to the organization of the various events in the nature of s.....

TRT-2025-232

Issue Favourable to Tax Payer ?:- yes

Held - For the activities undertaken by the Head Office located abroad, no consideration is paid by the applicant to the Head Office. Since the lia.....

TRT-2025-233

Issue Favourable to Tax Payer ?:- no

Held - While on one hand applicant has submitted that it is not undertaking any supply, on the other hand applicant accepts that it connects busine.....

TRT-2025-234

Issue Favourable to Tax Payer ?:- yes

Held - The Appellant has been granted permission by RBI vide letter dated 11-06-2014 to act as a liaison office for its Head office in Germany. We .....

TRT-2025-235

Issue Favourable to Tax Payer ?:- no

Held - There is no doubt that the applicant is facilitating supply between the HO and Indian customers. They have a mandate from RBI for this purpo.....

TRT-2025-236

Issue Favourable to Tax Payer ?:- yes

Held - For GST to be applicable on the accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project .....