Maharashtra AAR ruling provides GST relief to MNCs on expats salary

A recent observation by Maharashtra Authority of Advance Rulings (AAR) resulted in the ruling that GST will not be applicable if the Indian project office (PO) of an MNC is accounting for the salary of an expatriate employee. The AAR also observed that considering, the expat employee, in such cases, is on the payrolls of the foreign company and the project office is just a temporary extension in I…