Export of services: supplies by Indian incorporated affiliates to foreign parent can qualify as exports if statutory conditions are met. Clause (v) of section 2(6) of the IGST Act excludes supplies that are between establishments of the same person as per Explanation 1 to section 8; Explanation 2 treats branches/agencies as establishments; and the definitions of 'person,' 'company' and 'foreign company' establish that an entity incorporated in India and a body corporate incorporated outside India are separate persons. Therefore, supplies by an Indian incorporated subsidiary or related company to establishments of its foreign parent are not supplies between merely establishments of a distinct person and may qualify as export of services, subject to fulfillment 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 by Indian incorporated affiliates to foreign parent can qualify as exports if statutory conditions are met.
Clause (v) of section 2(6) of the IGST Act excludes supplies that are between establishments of the same person as per Explanation 1 to section 8; Explanation 2 treats branches/agencies as establishments; and the definitions of "person," "company" and "foreign company" establish that an entity incorporated in India and a body corporate incorporated outside India are separate persons. Therefore, supplies by an Indian incorporated subsidiary or related company to establishments of its foreign parent are not supplies between merely establishments of a distinct person and may qualify as export of services, subject to fulfillment of the other conditions in section 2(6).
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