https://www.taxtmi.com/caselaws?id=775543 The HC held that the secondment of employees by the foreign parent to the petitioner constituted a genuine employer-employee relationship under Schedule III of the CGST Act, exempting it from GST. Despite prior rulings treating secondment as a taxable supply, the court found the facts here showed exclusive control and integration of expatriates by the petitioner, with salary paid and taxed in India. No invoices were issued by the foreign entity, and per the CBIC Circular, the taxable value is deemed 'Nil,' precluding further tax liability. The court rejected Revenue's invocation of Rule 28 provisos to impose tax. Consequently, the HC set aside the GST demand, holding no tax liability arose from the secondment arrangement. Petition allowed. en-us Tue, 15 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775543 The HC held that the secondment of employees by the foreign parent to the petitioner constituted a genuine employer-employee relationship under Schedule III of the CGST Act, exempting it from GST. Despite prior rulings treating secondment as a taxable supply, the court found the facts here showed exclusive control and integration of expatriates by the petitioner, with salary paid and taxed in India. No invoices were issued by the foreign entity, and per the CBIC Circular, the taxable value is deemed 'Nil,' precluding further tax liability. The court rejected Revenue's invocation of Rule 28 provisos to impose tax. Consequently, the HC set aside the GST demand, holding no tax liability arose from the secondment arrangement. Petition allowed. Case-Laws GST Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775543