Habufa Meubelen B.V., In re

Date: June 16, 2018

Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Judge(s)/Member(s): NITIN WAPA AND SUDHIR SHARMA
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Subject Matter

Reimbursement of expenses and salary paid by Head Office to the Liaison Office, established in India, is not liable to GST

Supply

Summary

The applicant is the Indian Office of M/s. Habufa Meubelen B.V.(HO) which is established as a Liaison Office. The liaison office does not have any independent revenue or clients. The office has been established for the purpose of liasoning with the s…

1.  M/s. Habufa Meubelen B.V. (hereby referred to as HO), is a company originally incorporated in Netherlands. 1.1 The applicant is the Indian Office of M/s. Habufa Meubelen B.V.(HO) which is established as a Liaison Office at C-36, Raghu Marg, Main Hanuman Nagar, Vaishali Nagar, Jaipur (Raj.) w.e.f. 18.12.2007, with the prior permission of RBI subject to various conditions. 1.2 The condition…

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