Export of services: supplies from Indian-incorporated affiliates to foreign-incorporated related entities can qualify as export. Supplies by a company incorporated in India to establishments of a foreign company incorporated outside India are not treated as merely establishments of the same person under Explanation 1 to section 8, and therefore such supplies are not barred by condition (v) of section 2(6) of the IGST Act and may qualify as export of services, subject to fulfilment of the other conditions in section 2(6).
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 from Indian-incorporated affiliates to foreign-incorporated related entities can qualify as export.
Supplies by a company incorporated in India to establishments of a foreign company incorporated outside India are not treated as merely establishments of the same person under Explanation 1 to section 8, and therefore such supplies are not barred by condition (v) of section 2(6) of the IGST Act and may qualify as export of services, subject to fulfilment of the other conditions in section 2(6).
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