AAR : Rules in applicant’s favour, reimbursement of salary on behalf of foreign entity, not liable to GST

Maharashtra AAR holds that the applicant engaged in recruitment of shipping personnel for Foreign Ship Owner (FSO) shall not be liable to pay GST on salary amount received and disbursed as such to the Crew; Referring to Rule 33 of CGST Rules, observes that Salary of Crew of FSO will be deposited in the account of applicant in one go and same will be transferred from the applicant’s account to the bank account of Crews  by the bank; Finding that the entire amount receiv...