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Reverse tax on services of foreigners staying India over 6 months - Goods and Services Tax - GSTExtract Notification 10/2017-IT(R) imposes reverse tax on services taken in India from abroad (other than by way of e-services). It is not clear if foreigners staying in India over 6 months for rendering performance based services (surgery, playing, technical supervision, etc) will have to take GST registration as casual persons u/s 25 of CGST Act and pay taxes on services (since exceeding ₹ 20 lacs in aggregate). Their location as defined u/s 2(15)(d) refers to 'usual' location. It may be argued that since many of them stay in India over 6 months and have obtained PAN, their usual location during the service tenure should be the establishments in India. Therefore, they are responsible for GST and the recipient. Can anyone enlighten me on this ?
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