Levy of GST — Section 7, 22 of the CGST Act, 2017 – The liaison activities being undertaken by the applicant when strictly in line with condition specified by RBI permission letter do not amount to supply under CGST and SGST Act. Thus, the Applicant is not liable to pay CGST, SGST or IGST, as applicable and; the Applicant is not required to get itself Registered under GST for the liaison activities.—Takko Holding Gmbh [2018] 4 TAXLOK.COM 053 (AAR-Tamil Nadu)