No GST on Expatriate Employee Services for Intra-Company Transactions Under Project Office Account Records.

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Full Text of the Document

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....Supply or not - intra-company transaction - as the service provided by the expat employees to the project office fall under the category of "Services by an employee to the employer in the course of or in relation to his employment" - no GST is leviable on the salary paid to the expat employees and reflected in the books of account of the project office.....