In order to attract and retain talented expatriates who can help multinationals extend their worldwide footprints, companies provide them with market-leading salaries, perks, and relocation assistance. One such notable perks given to the expatriate employees in Indian context is Rent Free Accommodation(RFA).

However, owing to recent amendment in the Goods and Services Tax (GST) regulations, employers are now restructuring the compensation offered to the expatriate employees and considering to offer House Rent Allowance (HRA) in place of RFA.

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