https://www.taxtmi.com/forum/issue?id=114433 Whether services jointly provided by an Indian head office and a foreign branch qualify as export of services depends on supplier location, intermediary characterisation of the foreign branch, place-of-supply rules, and applicable exemptions; where the foreign branch is a distinct person performing services from abroad those services are ordinarily non-taxable in India as intermediary supplies, whereas contractual invoicing, payment receipt in India, and RBI permission may support treatment as export for services supplied from India, subject to import-of-service reverse charge consequences. en-us Wed, 26 Dec 2018 11:51:13 +0530 Thu, 23 Jan 2025 15:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114433 Whether services jointly provided by an Indian head office and a foreign branch qualify as export of services depends on supplier location, intermediary characterisation of the foreign branch, place-of-supply rules, and applicable exemptions; where the foreign branch is a distinct person performing services from abroad those services are ordinarily non-taxable in India as intermediary supplies, whereas contractual invoicing, payment receipt in India, and RBI permission may support treatment as export for services supplied from India, subject to import-of-service reverse charge consequences. Discussion-Forum GST Wed, 26 Dec 2018 11:51:13 +0530 https://www.taxtmi.com/forum/issue?id=114433