No GST on service provided by expat employees to project office

In re Hitachi Power Europe Gmbh (GST AAR Uttar Pradesh) Whether the Goods and Services Tax is applicable on the accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Officer for salary cost of Expat employees. As per Schedule III of the CGST Act, 2017, “the services by an employee to the employer in the course of or in relation to his employment” shall be treated neither as supply of goods nor a supply of service. Accordingly, in view of the forgoing paras we observe that as the service provided by the expat employees to the pro...