Export of services: supply by Indian-incorporated group entities to their foreign related companies qualifies as export if other conditions satisfied. The circular clarifies that an Indian-incorporated company and a foreign-incorporated company are separate legal persons, so supplies of services from an Indian-incorporated subsidiary, sister or group company to related companies incorporated outside India are not supplies between merely establishments of a distinct person and therefore can qualify as export of services, provided the other export conditions-supplier in India, recipient outside India, place of supply outside India, and receipt of payment in convertible foreign exchange-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: supply by Indian-incorporated group entities to their foreign related companies qualifies as export if other conditions satisfied.
The circular clarifies that an Indian-incorporated company and a foreign-incorporated company are separate legal persons, so supplies of services from an Indian-incorporated subsidiary, sister or group company to related companies incorporated outside India are not supplies between merely establishments of a distinct person and therefore can qualify as export of services, provided the other export conditions-supplier in India, recipient outside India, place of supply outside India, and receipt of payment in convertible foreign exchange-are satisfied.
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