https://www.taxtmi.com/caselaws?id=396410 The authority determined that GST is not applicable on the accounting entry for the salary cost of Expat employees in the books of accounts of a Project Office. The Project Office, being an extension of the foreign Head Office, was found to have an employer-employee relationship with the Expat employees, exempting the services provided by the employees from GST under Schedule III of the CGST Act. The Project Office's financial books are required to reflect a true and fair view of its business in India, further supporting the conclusion that it is not a separate legal entity from the Head Office. en-us Wed, 11 Mar 2020 00:00:00 +0530 Wed, 19 Mar 2025 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396410 The authority determined that GST is not applicable on the accounting entry for the salary cost of Expat employees in the books of accounts of a Project Office. The Project Office, being an extension of the foreign Head Office, was found to have an employer-employee relationship with the Expat employees, exempting the services provided by the employees from GST under Schedule III of the CGST Act. The Project Office's financial books are required to reflect a true and fair view of its business in India, further supporting the conclusion that it is not a separate legal entity from the Head Office. Case-Laws GST Wed, 11 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396410