https://www.taxtmi.com/caselaws?id=765699 The Delhi HC ruled in favor of the petitioner regarding GST levy on expenses for seconded employees from foreign entities. The court held that under the second Proviso to Rule 28 of CGST Rules, when no invoice is raised for services from foreign affiliates, the value is deemed nil. This nil value constitutes the open market value for GST purposes. The court referenced Circular No. 210/4/2024-GST dated 26 June 2024, which clarifies that services without invoices are treated as having nil declared value, which becomes the deemed market value under Rule 28. en-us Tue, 07 Jan 2025 00:00:00 +0530 Wed, 04 Jun 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765699 The Delhi HC ruled in favor of the petitioner regarding GST levy on expenses for seconded employees from foreign entities. The court held that under the second Proviso to Rule 28 of CGST Rules, when no invoice is raised for services from foreign affiliates, the value is deemed nil. This nil value constitutes the open market value for GST purposes. The court referenced Circular No. 210/4/2024-GST dated 26 June 2024, which clarifies that services without invoices are treated as having nil declared value, which becomes the deemed market value under Rule 28. Case-Laws GST Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765699