https://www.taxtmi.com/forum/issue?id=118504 GST liability for payments to a foreign individual for marketing hinges on the nature of the relationship and place of supply: an employment relationship (contract of service) is excluded from reverse charge, whereas an independent contractor relationship (contract for service) is import of service liable to reverse charge, subject to place of supply rules. Accounting treatment or non deduction of TDS does not determine GST liability; the contract terms and control tests govern characterisation. en-us Thu, 27 Apr 2023 14:13:00 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118504 GST liability for payments to a foreign individual for marketing hinges on the nature of the relationship and place of supply: an employment relationship (contract of service) is excluded from reverse charge, whereas an independent contractor relationship (contract for service) is import of service liable to reverse charge, subject to place of supply rules. Accounting treatment or non deduction of TDS does not determine GST liability; the contract terms and control tests govern characterisation. Discussion-Forum GST Thu, 27 Apr 2023 14:13:00 +0530 https://www.taxtmi.com/forum/issue?id=118504