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of <h1>Gujarat Circular Clarifies IGST Act Section 2(6): Indian Subsidiaries' Services to Foreign Parents Count as Exports.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, addresses the interpretation of condition (v) of section 2(6) of the IGST Act 2017 concerning the export of services. It clarifies that companies incorporated in India and foreign companies incorporated outside India are considered separate legal entities under the GGST Act. Therefore, services supplied by an Indian-incorporated subsidiary or related entity of a foreign company to its foreign parent or related establishments are considered exports, not merely transactions between distinct establishments. Such transactions meet the criteria for export of services, provided other conditions are satisfied.
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