Export of services: supplies from Indian-incorporated related companies to related foreign-incorporated entities may qualify as export. Supplies by a company incorporated in India to a related body corporate incorporated outside India are transactions between separate persons and therefore are not barred by clause (v) of Section 2(6) of the IGST Act; such supplies may qualify as export of services provided the other statutory conditions (supplier in India, recipient outside India, place of supply outside India, and payment in convertible foreign exchange) are met.
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 from Indian-incorporated related companies to related foreign-incorporated entities may qualify as export.
Supplies by a company incorporated in India to a related body corporate incorporated outside India are transactions between separate persons and therefore are not barred by clause (v) of Section 2(6) of the IGST Act; such supplies may qualify as export of services provided the other statutory conditions (supplier in India, recipient outside India, place of supply outside India, and payment in convertible foreign exchange) are met.
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