Karnataka HC Quashes GST on Secondment Services

Alstom Transport India Limited Vs Commissioner of Commercial Taxes (Karnataka High Court)

Karnataka High Court sets aside IGST demand on Alstom Transport India for seconded employees, ruling that no GST applies when no invoice is raised and full ITC is available.

Facts of the Case:

• The petitioner provides design, engineering, and software upgradation/modification services for metro projects.
• During the period from July 2017 to March 2023, employees of the petitioner’s overseas group companies were seconded to work in

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