Liaison Offices: Debate & uncertainty on taxability of liaising services under GST continues

The Goods and Services tax ( GST ) regime has replaced the diverse  Indirect tax structure prevalent in the country prior to July 1, 2017, with the aim of simplifying the indirect tax structure and filling the various gaps and failings of the erstwhile regime.  The article focuses on the debate pertaining to taxability of liaising services provided by  liaison offices ('LO' / 'LOs')…