AAR: GST inapplicable on accounting entry of Expat employees’ salary by Project Office of Foreign Company

Maharashtra AAR denies GST applicability on Accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Office (PO) for salary cost of Expat employees as the services don’t constitute as Supply as per provisions of Schedule III of the CGST Act; Notes that Hitachi Power Europe GmbH [Head office (HO)] is a Foreign Company and its PO in India (Applicant) is established under the FEMA, 1999 and has obtained registration under the ...