Wilhelm Fricke Se

1.   Whether the reimbursement of expenses and salary paid by Wilhelm Fricke SE, Germany to the liaison office established in India is considered as supply of services as per Section (7) of the CGST Act, 2017 or under Schedule I of CGST Act, 2017, especially when no consideration for is charged/ paid.
2.  Whether the applicant i.e. the Liaison Office is required to get registered under GST?
3.   Whether the applicant i.e. LO is required to pay CGST/SGST/IGST, as the case may be, on reimbursement received from HO?