Export of services: supplies by separate incorporated Indian companies to foreign group entities may qualify as exports if conditions met. Condition (v) of section 2(6) IGST excludes supplies between establishments of the same legal person under Explanation 1 to section 8; branches, agencies and representational offices are establishments under Explanation 2 and therefore supplies by an Indian establishment of a foreign company to its foreign establishments do not qualify as export. Conversely, an Indian-incorporated subsidiary or related company is a distinct person from the foreign company, so services supplied by the Indian-incorporated company to the foreign company's establishments abroad may qualify as export of services if the other statutory conditions are met.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export of services: supplies by separate incorporated Indian companies to foreign group entities may qualify as exports if conditions met.
Condition (v) of section 2(6) IGST excludes supplies between establishments of the same legal person under Explanation 1 to section 8; branches, agencies and representational offices are establishments under Explanation 2 and therefore supplies by an Indian establishment of a foreign company to its foreign establishments do not qualify as export. Conversely, an Indian-incorporated subsidiary or related company is a distinct person from the foreign company, so services supplied by the Indian-incorporated company to the foreign company's establishments abroad may qualify as export of services if the other statutory conditions are met.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
