P&H HC Remands Expatriate Secondment GST Dispute for Fresh Consideration

Yamazen Machinery & Tools India Pvt. Ltd. Vs Union of India and others (Punjab and Haryana High Court) GST on secondment of expatriate employees by overseas entities: P&H HC remands matter to consider CBIC Circular No. 210/4/2024-GST and CBIC Instruction No. 05/2023-GST The Petitioner is an Indian subsidiary of a Japanese Multinational. A demand of GST of over Rs. 4 crores along with interest and penalty was confirmed against it; on reverse charge basis; on secondment/deputation of expatriate employees by overseas group entities. The same was challenged in writ petition. The Hon’ble ...