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Liaison Office not liable to pay GST on Services Rendered by Head Office

In The World Economic Forum, India Liaison Office, [GST-ARA- 11/2019-20/B-50 dated August 20, 2021], the World Economic Forum, India Liaison Office (the Applicant) has sought clarification on whether the activities carried out by the Applicant’s Head Office (HO) located outside India would amount to Supply under Section 7 of the Central Goods and Services Tax Act, 2017 (CGST Act) and if the same would be liable to Goods and Service Tax (GST) in the hands of applicant.  Along with that, the Applicant has also seeked clarification on whether it would be required to obtain registration in India under Section 24 of the CGST Act for the activities rendered by HO outside India considering the applicant is not engaged in any business.

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