Export of services: supplies by India incorporated group companies to foreign parents may qualify as export if other IGST conditions met. Condition (v) excludes supplies between establishments that are 'merely establishments of a distinct person,' and a branch or agency is treated as an establishment in that territory. A foreign company's branch in India supplying to its foreign establishments therefore does not qualify as export. By contrast, a company incorporated in India and a foreign body corporate are separate persons; supplies by an India incorporated subsidiary or group company to the foreign parent's establishments outside India are not barred by condition (v) and may qualify as export of services if the other export conditions are satisfied.
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 India incorporated group companies to foreign parents may qualify as export if other IGST conditions met.
Condition (v) excludes supplies between establishments that are "merely establishments of a distinct person," and a branch or agency is treated as an establishment in that territory. A foreign company's branch in India supplying to its foreign establishments therefore does not qualify as export. By contrast, a company incorporated in India and a foreign body corporate are separate persons; supplies by an India incorporated subsidiary or group company to the foreign parent's establishments outside India are not barred by condition (v) and may qualify as export of services if the other export conditions are satisfied.
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