Secondment of expat employees and recent High Court decision under GST

CA Roopa Nayak , Last updated: 31 July 2025 Share Follow on Google News

In Northern Operating Systems case [Civil Appeal No. 2289-2293 of 2021], the Hon'ble Supreme Court held that the secondment of employees by an overseas entity to its Indian subsidiary was liable to Service Tax under the Reverse Charge Mechanism (RCM). This decision triggered demands under GST on Ind

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About the Author

CA Roopa Nayak

Specialized in Indirect Taxes

Partner of HNA Co LLP[Formerly Hiregange Associates LLP], in practice for over 15 years GST end to end compliance services with focus on resolving issues under GST law and procedural aspects. Providing Advisory services to clients from varied sectors in GST with focus on optimisation of taxes and cost savings. Su ... Read more

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