Madras HC stays Rs 80 cr GST demand on Hyundai seconded employees pay

The company had challenged the December 23, 2023 tax demand notice from the GST authorities, which had considered the entire salary amount paid to seconded employees as taxable. Secondment, a common practice among global companies, is a temporary arrangement in which an employee transitions from one role to another, typically within the same group of companies, within or outside the country for a specified duration.