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of <h1>Indian Subsidiary Services to Foreign Company Qualify as Exports Under IGST Act Section 2(6.</h1> The circular clarifies the interpretation of the export of services under the IGST Act 2017, specifically addressing condition (v) of section 2(6). It confirms that a company incorporated in India and a foreign company are considered separate legal entities under the CGST Act. Therefore, services supplied by an Indian subsidiary or related entity of a foreign company to its foreign establishments do not fall under the restriction of being between establishments of a distinct person. Such transactions qualify as exports of services, provided other conditions are met, and are not barred by condition (v) of section 2(6) of the IGST Act.
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