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of <h1>Andhra Pradesh clarifies that Indian subsidiaries' services to foreign parent companies qualify as exports under IGST Act, 2017.</h1> The circular from the Andhra Pradesh Commercial Taxes Department addresses ambiguities in the interpretation of the Integrated Goods and Services Tax (IGST) Act, 2017, specifically regarding the export of services. It clarifies that a company incorporated in India and a foreign company are considered separate legal entities under the Andhra Pradesh GST Act. Consequently, services provided by an Indian subsidiary to its foreign parent company are not considered transactions between establishments of distinct persons and thus qualify as exports. This clarification aims to ensure uniform application of the law and assist businesses in complying with the IGST provisions.
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