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of <h1>Clarification on Export of Services u/s 2(6) of IGST Act 2017: Subsidiary Services Qualify as Exports.</h1> The circular 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 a subsidiary or related entity of a foreign company in India to its foreign counterpart qualify as exports. The circular confirms that such transactions are not between establishments of a distinct person, thus qualifying as exports, provided other conditions are met. This clarification aims to ensure uniformity in the application of the law and addresses difficulties faced by businesses in distinguishing between distinct legal entities under the CGST Act.
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