CBIC asks officers to exercise restraint in issuing GST notices on expat salary In a major relief, the Instruction No. 5/2023 dated 13-Dec-23, issued by CBIC acknowledged that the non-payment of goods and services tax (GST) on expat salaries is a matter of interpretation.

It said the tax authorities should exercise caution before issuing tax evasion notices to Indian subsidiaries of MNCs regarding expatriate manpower deputed from abroad.