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of <h1>Clarification on IGST Act Section 2(6): Indian subsidiaries' services to foreign parents qualify as exports if conditions met.</h1> The circular clarifies the interpretation of condition (v) under section 2(6) of the IGST Act, 2017, regarding the export of services. It addresses whether services provided by an Indian subsidiary or related entity of a foreign company to the foreign company itself can be considered an export. The clarification states that such entities are separate legal persons under the HPGST Act and not merely establishments of a distinct person. Therefore, these services qualify as exports, provided other conditions are met. This clarification is effective from September 20, 2021, and aims to ensure uniform application of the law.
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