https://www.taxtmi.com/circulars?id=70019 Secondment arrangements between overseas group companies and Indian entities require a case-specific examination of the contract and factual matrix to determine GST taxability. The Northern Operating Systems judgment is not to be applied mechanically to all secondment cases, as different arrangements may attract different tax consequences. Section 74(1) of the Assam GST Act can be invoked only where there is material evidence of fraud, wilful misstatement, or suppression of facts to evade tax, and not merely for non-payment of GST. en-us Mon, 18 Dec 2023 00:00:00 +0530 Mon, 25 May 2026 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70019 Secondment arrangements between overseas group companies and Indian entities require a case-specific examination of the contract and factual matrix to determine GST taxability. The Northern Operating Systems judgment is not to be applied mechanically to all secondment cases, as different arrangements may attract different tax consequences. Section 74(1) of the Assam GST Act can be invoked only where there is material evidence of fraud, wilful misstatement, or suppression of facts to evade tax, and not merely for non-payment of GST. Circulars GST - States Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70019