Export of services: Supplies by Indian-incorporated group companies to related foreign-incorporated entities may qualify as exports. Condition (v) of the IGST Act excludes supplies between establishments that are 'merely establishments of a distinct person' per Explanation 1 to section 8. A foreign company's branch/agency in India supplying its foreign establishment is treated as supply between establishments of a distinct person and not export. Conversely, an Indian-incorporated subsidiary or group company is a separate 'person' from a foreign-incorporated company; supplies by the Indian-incorporated entity to related foreign-incorporated establishments may qualify as export of services, subject to 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 group companies to related foreign-incorporated entities may qualify as exports.
Condition (v) of the IGST Act excludes supplies between establishments that are "merely establishments of a distinct person" per Explanation 1 to section 8. A foreign company's branch/agency in India supplying its foreign establishment is treated as supply between establishments of a distinct person and not export. Conversely, an Indian-incorporated subsidiary or group company is a separate "person" from a foreign-incorporated company; supplies by the Indian-incorporated entity to related foreign-incorporated establishments may qualify as export of services, subject to other conditions in section 2(6).
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