Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017

Export of services: supplies from an Indian incorporated group company to foreign parent establishments may qualify as export.

Clause (v) excludes supplies between establishments of the same person treated as distinct under Explanation 1 to section 8; branches, agencies or representational offices are establishments per Explanation 2. A company incorporated in India and a foreign company incorporated outside India are separate persons. Therefore, services supplied by an Indian incorporated subsidiary/sister/group company to establishments of its foreign parent outside India are not barred by condition (v) and may qualify as export of services, subject to the other statutory export conditions.