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of <h1>Karnataka Tax Department Clarifies IGST Act Section 2(6) on Export Services by Indian Subsidiaries to Foreign Companies.</h1> The circular from the Karnataka Department of Commercial Taxes clarifies the interpretation of condition (v) of section 2(6) of the IGST Act 2017 regarding the export of services. It addresses concerns about whether services provided by an Indian subsidiary or related entity of a foreign company to the foreign company itself are considered exports. The circular confirms that such transactions are not merely between establishments of distinct persons and thus qualify as exports, provided other conditions are met. This clarification ensures uniform application of the law, distinguishing between separate legal entities under the KGST Act and the Companies Act.
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