Liaisoning services by branch of foreign firm to attract GST: Karnataka AAR

Liaisoning services by the branch office (BO) of a foreign entity in India will draw the goods and services tax (GST), even if transactions between them are without consideration, the Karnataka-based Authority for Advance Rulings (AAR) has said. The order came in a case related to business and promotion activities by the Bengaluru-based BO of a head office (HO) incorporated in Germany. Harpreet Si…