Secondment of employees and expats: No invoicing, no tax liability – Circular prevails.

Case-Laws – GST – Highlights – In cases involving secondment of employees and placement of foreign expatriates to assist functions, the value ascribed to supply of goods and services is regulated by Rule 28 of Central Goods and Services Tax Rules, 2017.

Secondment of employees and expats: No invoicing, no tax liability – Circular prevails.
Case-Laws
GST
In cases involving secondment of employees and placement of foreign expatriates to assist functions, the value ascribed to supply of goods and services is regulated by Rule 28 of Central Goods and Services Tax Rules, 2017. Despite payments made, no invoices were raised by entities for services provided by related foreign entities. The Circular's stance treating value as 'Nil' in such ca

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