Litigation on RCM on Expat Salary: Northern Operating Systems Case under GST

Litigation on RCM on Expat Salary: Northern Operating Systems Case under GST – High Courts and CBIC Intervene https://www.taxtmi.com/article/detailed?id=12140 Whether payments for expatriate secondees attract GST depends on whether the overseas entity or the Indian entity is the real employer and whether the payments are reimbursements or consideration for supplied services. Determination requires factual scrutiny of contracts, payroll routing, social security and termination arrangements, reporting and supervision, and whether the Indian entity derives an economic benefit, with emphasis on a case-specific balancing of indicia rather than a single determinative test. en-us Mon, 18 Dec 2023 11:53:27 +0530 Mon, 18 Dec 2023 11:53:27 +0530 TaxTMI RSS Generator Litigation on RCM on Expat Salary: Northern Operating Systems Case under GST – High Courts and CBIC Intervene https://www.taxtmi.com/article/detailed?id=12140 Whether payments for expatriate secondees attract GST depends on whether the overseas entity or the Indian entity is the real employer and whether the payments are reimbursements or consideration for supplied services. Determination requires factual scrutiny of contracts, payroll routing, social security and termination arrangements, reporting and supervision, and whether the Indian entity derives an economic benefit, with emphasis on a case-specific balancing of indicia rather than a single determinative test. Articles Goods and Services Tax - GST Mon, 18 Dec 2023 11:53:27 +0530 https://www.taxtmi.com/article/detailed?id=12140