Export of services: supplies by Indian incorporated affiliates to their foreign group companies may qualify as export if conditions met. Supplies between a branch, agency or representational office and another establishment of the same person are treated as inter establishment supplies and excluded from export treatment under condition (v). However, an Indian company incorporated under domestic law and a foreign company incorporated outside India are separate persons; therefore supplies by an Indian subsidiary or related group company to its foreign related company incorporated abroad are not barred by condition (v) and may qualify as export of services, subject to other export conditions including place of supply and receipt in convertible foreign exchange.
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 affiliates to their foreign group companies may qualify as export if conditions met.
Supplies between a branch, agency or representational office and another establishment of the same person are treated as inter establishment supplies and excluded from export treatment under condition (v). However, an Indian company incorporated under domestic law and a foreign company incorporated outside India are separate persons; therefore supplies by an Indian subsidiary or related group company to its foreign related company incorporated abroad are not barred by condition (v) and may qualify as export of services, subject to other export conditions including place of supply and receipt in convertible foreign exchange.
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