Instruction to GST Officers to Apply a Nuanced Approach in Secondment of Employee Cases: CBIC Instruction No. 5/2023
CBIC Instruction 5/2023 (GST) Benefiting MNCs: Evaluate Secondment Cases Carefully. Supreme Court Ruling In Northern Operating Systems Case Does Not Apply Mechanically. Apply Section 74(1) only When there is Material Evidence of Fraud, Wilful Misstatement, or Suppression of Fact by …