Liaison office of WEF in India exempt from GST, rules AAR Maharashtra

Says services rendered by forum's liaison office are not for furtherance of business, and that the office is a public interest not-for-profit set up that needn't be registered under GST law

The authority for advance rulings (AAR), Mahashtra has ruled that services rendered to the head office of the World Economic Forum (WEF) by the liaison office (LO) in India are not liable for goods and services tax (GST) since the services are not for furtherance of its business.

WEF's liaison office is a public interest, not-for-profit organisation, established to assist the forum undertake fourth industrial revolution activities in India.

AAR holds that so long as the services imported by the LO from its head office are not used in the course of furtherance of business, it is not liable to