Takko Holding GmbH ., In re
Date: September 27, 2018
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Subject Matter
GST not payable on mere liaison activities in line with RBI permission
Summary
Takko are working as the liaison Office of M/s. Takko Holding GmbH, Germany with the prior permission of RBI. Liaison Activities include acting as communication channel between the parent company and Indian supplier of goods to parent company at Germ…
All the administrative expenses are met by the German office. (i.e. as per RBI instruction in their approval; the entire expenses of the office in India is met exclusively out of the funds received from abroad through normal banking channels). 2.3 They have stated that under GST supply includes all forms of supply made for a consideration by a person in course or furtherance of business. For activ…