https://www.taxtmi.com/circulars?id=65162 Condition (v) of section 2(6) IGST excludes supplies between establishments of the same legal person under Explanation 1 to section 8; branches, agencies and representational offices are establishments under Explanation 2 and therefore supplies by an Indian establishment of a foreign company to its foreign establishments do not qualify as export. Conversely, an Indian-incorporated subsidiary or related company is a distinct person from the foreign company, so services supplied by the Indian-incorporated company to the foreign company's establishments abroad may qualify as export of services if the other statutory conditions are met. en-us Thu, 30 Sep 2021 00:00:00 +0530 Wed, 20 Oct 2021 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65162 Condition (v) of section 2(6) IGST excludes supplies between establishments of the same legal person under Explanation 1 to section 8; branches, agencies and representational offices are establishments under Explanation 2 and therefore supplies by an Indian establishment of a foreign company to its foreign establishments do not qualify as export. Conversely, an Indian-incorporated subsidiary or related company is a distinct person from the foreign company, so services supplied by the Indian-incorporated company to the foreign company's establishments abroad may qualify as export of services if the other statutory conditions are met. Circulars GST - States Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65162