https://www.taxtmi.com/caselaws?id=294076 The case involved determining whether the transaction between a foreign company and its project office in India constituted a transaction between the same legal entity or two distinct entities, and whether the salary paid to expat employees fell under the definition of "Supply" under GST laws. The ruling concluded that the project office was an extension of the foreign company, making them the same legal entity. Consequently, the services provided by expat employees to the project office were considered "services by an employee to the employer in the course of or in relation to his employment" under Schedule III of the CGST Act, and thus not subject to GST. en-us Mon, 11 Nov 2019 00:00:00 +0530 Fri, 19 Mar 2021 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294076 The case involved determining whether the transaction between a foreign company and its project office in India constituted a transaction between the same legal entity or two distinct entities, and whether the salary paid to expat employees fell under the definition of "Supply" under GST laws. The ruling concluded that the project office was an extension of the foreign company, making them the same legal entity. Consequently, the services provided by expat employees to the project office were considered "services by an employee to the employer in the course of or in relation to his employment" under Schedule III of the CGST Act, and thus not subject to GST. Case-Laws GST Mon, 11 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294076