Clarification on Secondment of Employees and GST Implications

INSTRUCTION NO. 5/2023-GST [F.NO. CBIC-20004/3/2023-GST]JUDGEMENT OF HON’BLE SUPREME COURT IN CASE OF NORTHERN OPERATING SYSTEM PRIVATE LIMITED (NOS)INSTRUCTION NO. 5/2023-GST [F.NO. CBIC-20004/3/2023-GST], DATED 13-12-2023Attention is invited to the Hon’ble Supreme Court’s judgment dated 19-5-2022 in the case of CC, CE & ST, Bangalore (Adj.) etc. Vs. Northern Operating Systems Private Limited (NOS) in Civil Appeal No. 2289-2293 of 2021 on the issue of nature of secondment of employees by overseas entities to Indian firms and its Service Tax implications. Representations have...

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