https://www.taxtmi.com/article/detailed?id=12212 GST treatment of employee secondment turns on whether a supply exists and which entity is the real employer. Cost-sharing and revenue-sharing models may not create intercompany supplies, but services provided by foreign employees to the Indian entity can be imported services subject to reverse charge. Employer determination relies on tests such as lien on employment, de facto control, termination and payroll rights, retention of benefits, contractual designation, integration into the business, who pays wages, asset ownership, payroll continuity, and special deputation allowances. en-us Fri, 12 Jan 2024 10:07:19 +0530 Fri, 12 Jan 2024 10:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12212 GST treatment of employee secondment turns on whether a supply exists and which entity is the real employer. Cost-sharing and revenue-sharing models may not create intercompany supplies, but services provided by foreign employees to the Indian entity can be imported services subject to reverse charge. Employer determination relies on tests such as lien on employment, de facto control, termination and payroll rights, retention of benefits, contractual designation, integration into the business, who pays wages, asset ownership, payroll continuity, and special deputation allowances. Articles Goods and Services Tax - GST Fri, 12 Jan 2024 10:07:19 +0530 https://www.taxtmi.com/article/detailed?id=12212