Export of services: supplies by India incorporated group companies to related foreign entities can qualify as export. Supplies of services by an Indian incorporated company (including subsidiary, sister or group concerns of a foreign company) to establishments of the foreign company incorporated outside India are not supplies between 'merely establishments of a distinct person' and therefore are not barred by condition (v) from being treated as export of services, subject to satisfaction of the other export conditions (supplier in India, recipient outside India, place of supply outside India and receipt of payment in convertible foreign exchange).
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 India incorporated group companies to related foreign entities can qualify as export.
Supplies of services by an Indian incorporated company (including subsidiary, sister or group concerns of a foreign company) to establishments of the foreign company incorporated outside India are not supplies between "merely establishments of a distinct person" and therefore are not barred by condition (v) from being treated as export of services, subject to satisfaction of the other export conditions (supplier in India, recipient outside India, place of supply outside India and receipt of payment in convertible foreign exchange).
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