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Reverse tax on services of foreigners staying India over 6 months

Debtosh Dey

Notification 10/2017-IT(R) imposes reverse tax on services taken in India from abroad (other than by way of e-services). It is not clear if foreigners staying in India over 6 months for rendering performance based services (surgery, playing, technical supervision, etc) will have to take GST registration as casual persons u/s 25 of CGST Act and pay taxes on services (since exceeding ₹ 20 lacs in aggregate). Their location as defined u/s 2(15)(d) refers to 'usual' location. It may be argued that since many of them stay in India over 6 months and have obtained PAN, their usual location during the service tenure should be the establishments in India. Therefore, they are responsible for GST and the recipient. Can anyone enlighten me on this ?

Foreigners in India Over Six Months: Must Register for GST as Non-Resident Taxable Persons Under CGST Act Rules. A forum discussion addresses whether foreigners staying in India for over six months to provide services must register for GST and pay taxes as non-resident taxable persons under the CGST Act. The query highlights confusion over whether their Indian residence qualifies as their 'usual location' for tax purposes. Responses clarify that foreigners without an Indian establishment must register and fulfill GST obligations. The discussion also explores whether the service recipient is liable for reverse tax if the foreigner lacks an Indian residence. Participants reference specific CGST rules and sections to support their explanations. (AI Summary)
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