The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular providing relief to multinational corporations (MNCs) with Indian subsidiaries regarding the goods and services tax (GST) on expatriate salaries. Acknowledging the interpretative nature of non-payment, the circular advises caution in issuing tax evasion notices, citing variations in salary arrangements for expats. It references the Supreme Court’s NOS case ruling, urging case-specific consideration and discouraging mechanical application. The circular aims to address GST investigations initiated by the Directorate General of GST Intelligence, potentially impacting major companies such as BMW India, Mitsubishi Electric India, and others.