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    <title>FIXED ESTABLISHMENT UNDER GST – WORK FROM HOME OPTION – IMPACT ON CROSS BORDER SERVICES</title>
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    <description>Where a foreign employer provides employees in India with facilities and those employees supply services to the employer while working in India, the arrangement can create GST exposure via the reverse charge mechanism and may require the foreign employer or a local registrant to obtain registration in India; the existence of a fixed establishment depends on a sufficient degree of permanence and distinct human and technical resources made available to receive or supply services.</description>
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