No GST liabilities on salary paid to Seconded Employees as per CBIC Circular No. 210/4/2024-GST dated 26.06.2024

Metal One Corporation India Pvt Ltd Vs Union of India & Ors. (Delhi High Court)

Conclusion: Foreign entities including Sony India Pvt. Ltd. was absolved of liability to pay Goods and Services Tax ( GST ) on the salaries paid to seconded employees as  the value of the service rendered would have to be treated as ‘Nil’ in light of a circular No. 210/4/2024-GST dated 26.06.2024 released by the Central Board of Indirect Taxes and Customs. Once the position of the CBIC Circular to govern all concerned assessees Pan-India was laid down, penalty proceedin

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