A spate of GST demand notices have been served on Indian companies in recent weeks in cases where overseas staff have been deputed to India. This follows a judgment given by the Supreme Court that the salary of ‘seconded employees’ (deputed to an Indian company), which is reimbursed to the overseas entity, will be subject to service tax. This SC order of May 19, 2022, in the case of Northern Operating Systems, has opened a pandora’s box even in the realm of GST. Abhishek Jain, partner and national head, indirect tax, KPMG-India, said: “This was largely witnessed as the period of limitation for assessment of cases for financial year 2017-18 ended in September. Meanwhile, companies which have received such notices are examining the facts of their case to determine the best approach.”