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of <h1>Clarification on Section 2(6) of IGST Act: Indian Subsidiaries Can Export Services to Foreign Entities Without 'Distinct Persons' Barrier.</h1> The circular addresses the ambiguity in interpreting condition (v) of Section 2(6) of the IGST Act, 2017, concerning the export of services. It clarifies that a company incorporated in India and a foreign company are considered separate legal entities under the Goa GST Act. Therefore, services provided by an Indian subsidiary or related entity to its foreign counterpart do not fall under the 'establishments of distinct persons' category and can be considered exports, provided other conditions are met. This clarification aims to ensure uniformity in implementing the law and addresses concerns from the trade and industry sectors.
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