The activities carried by the Applicant's Head office located outside India and rendered to the Applicant will not amount to supply as envisaged under Section 7 of the CGST Act
Authority for Advance Ruling – GST on activities carried by the Head office located outside India – The applicant is a public interest, not-for-profit organization set up in 1971 and based in Switzerland, operates as an independent international organization committed to improving the state of the world by engaging business, political, academic and other leaders of society to share global, regional and industry agendas. The applicant sought an Advance Ruling as to whether the activities carried by the Applicant’s Head office located outside India and rendered to the Applicant will amount to supply as envisaged under Section 7 of the Act, 2017 considering that the Applicant is not engaged in any business; whether the activities carried by the Applicants Head office located outside India and rendered to the Applicant would be liable to GST; whether Applicant would be required to obtain registration in India under Section 24 of the Act, 2017 with respect to activities carried out by the Applicant's Head office located outside India.
Held that:- The Hon’ble Authority for Advance Ruling held that the applicant is not undertaking any business as defined under Section 2(17) of the Act and therefore the activities/services received by the applicant from its HO cannot be said to be in the course or furtherance of its business. The activities carried by the Applicant’s Head office located outside India and rendered to the Applicant will not amount to supply as envisaged under Section 7 of the Act, 2017. If the applicant undertakes any further supply which is liable to GST then, in such a case the import of services from its Head Office will be liable to GST at the hands of the applicant.
The activities carried by the Applicant's Head office located outside India and rendered to the Applicant will not amount to supply as envisaged under Section 7 of the CGST Act
Authority for Advance Ruling – GST on activities carried by the Head office located outside India – The applicant is a public interest, not-for-profit organization set up in 1971 and based in Switzerland, operates as an independent international organization committed to improving the state of the world by engaging business, political, academic and other leaders of society to share global, regional and industry agendas. The applicant sought an Advance Ruling as to whether the activities carried by the Applicant’s Head office located outside India and rendered to the Applicant will amount to supply as envisaged under Section 7 of the Act, 2017 considering that the Applicant is not engaged in any business; whether the activities carried by the Applicants Head office located outside India and rendered to the Applicant would be liable to GST; whether Applicant would be required to obtain registration in India under Section 24 of the Act, 2017 with respect to activities carried out by the Applicant's Head office located outside India.
Held that:- The Hon’ble Authority for Advance Ruling held that the applicant is not undertaking any business as defined under Section 2(17) of the Act and therefore the activities/services received by the applicant from its HO cannot be said to be in the course or furtherance of its business. The activities carried by the Applicant’s Head office located outside India and rendered to the Applicant will not amount to supply as envisaged under Section 7 of the Act, 2017. If the applicant undertakes any further supply which is liable to GST then, in such a case the import of services from its Head Office will be liable to GST at the hands of the applicant.