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of <h1>Tripura Govt Circular: Indian Subsidiaries' Services to Foreign Parents Count as Exports Under IGST Act Section 2(6).</h1> The circular issued by the Government of Tripura clarifies the interpretation of condition (v) of section 2(6) of the IGST Act 2017 regarding the export of services. It specifies that a company incorporated in India and a foreign company are distinct legal entities under the CGST Act. Therefore, services provided by an Indian-incorporated subsidiary or group concern to its foreign parent company are considered exports, not merely transactions between establishments of the same entity. This clarification aims to ensure uniform application of the law and addresses ambiguities in the interpretation of export service conditions.
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