https://www.taxtmi.com/caselaws?id=471848 Remuneration paid to foreign nationals under a genuine direct employer-employee relationship falls outside GST because employee services in the course of employment are excluded from supply. Employment contracts, payroll, tax withholding, benefits and parity with Indian employees support direct employment rather than secondment or manpower supply. Such employees do not qualify as non-resident taxable persons where they make no supplies and have an Indian residence; their services therefore do not satisfy the conditions for imported services. Alternatively, where a related-party supply is assumed, absence of an invoice and full recipient input tax credit result in nil taxable value, leaving no IGST payable. en-us Fri, 05 Dec 2025 00:00:00 +0530 Sun, 20 Sep 2026 08:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471848 Remuneration paid to foreign nationals under a genuine direct employer-employee relationship falls outside GST because employee services in the course of employment are excluded from supply. Employment contracts, payroll, tax withholding, benefits and parity with Indian employees support direct employment rather than secondment or manpower supply. Such employees do not qualify as non-resident taxable persons where they make no supplies and have an Indian residence; their services therefore do not satisfy the conditions for imported services. Alternatively, where a related-party supply is assumed, absence of an invoice and full recipient input tax credit result in nil taxable value, leaving no IGST payable. Case-Laws GST Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471848