GST Cafe | Highlights Of 47th GST Council Meeting

The 47th GST Council (the ‘Council’) meeting was held on 28th and 29th June, 2022, under the chairmanship of Union Finance and Corporate Affairs Minister Smt. Nirmala Sitharaman. During the course of the meeting, the Council dealt with important issues and in retrospect, issued Press Release with its recommendations. Overview of Recommendations: The Council has, […]

GST Cafe | Supreme Court rules service tax to be applicable on inter-company reimbursement of salary and other expenses in relation to secondment of expat personnel in India

Context This update relates to a ruling of Supreme Court of India (CCE&ST vs. Northern Operating Systems Pvt. Ltd.) relating to applicability of Service Tax on inter-company payment of salary and other expenses in relation to seconded expatriate employees in India. The Respondent, Northern Operating Systems Pvt. Ltd., had entered into agreements with its overseas […]