Lawfic Tax Practice

Secondment of expats from overseas group entities when is not liable to GST

The Karnataka High Court has on 15 July 2025 allowed the writ petition against the demand of IGST in the case involving secondment of expats by the assessee from the overseas group entities. The Department in the case Alstom Transport India Limited v. Commissioner had alleged that the activity amounted to receipt of manpower and recruitment services from abroad and was thus liable to IGST under reverse charge.