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of <h1>Clarification on IGST Act Section 2(6): Indian subsidiaries' services to foreign parents qualify as exports, not internal transactions.</h1> The circular addresses the interpretation of 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 incorporated outside India are considered separate legal entities under the JGST Act. Therefore, services provided by an Indian subsidiary or related entity to its foreign parent company are not deemed as transactions between establishments of the same entity. Such transactions qualify as exports of services, provided other conditions of section 2(6) are met. The circular aims to ensure uniform application of these provisions across jurisdictions.
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