27 September 2017 
Amanda Darley, Head of Operations and Engagement
Nobody likes double taxation, but it looks as though that's what we now have given the combination of the Newcastle University tribunal decision on overseas agents' fees, where the fees are subject to UK reverse charge VAT, and India's new GST regime, where the fees are also subject to Indian GST at 18%. Having seen this blog which raised a question over the correct tax treatment of such fees under Indian GST, we checked this point with a number of advisers. EY had already told us they thought these fees are subject to GST for the most part, and essentially KPMG and Sannam S4 agree - see the response from KPMG here regarding the possibility of carving out marketing services, and see the response from Sannam S4 here which makes it clear that while this GST cost may be a new cost, in reality, it shouldn't actually be an entirely new cost as these services should have been subject to 15% Service Tax previously (but this possibly wasn't applied).
