https://www.taxtmi.com/circulars?id=65173 Condition (v) of export of services excludes supplies between establishments of a distinct person; a branch/agency of a foreign company in India is an establishment of that foreign company and such intra-company supplies do not qualify as export. A company incorporated in India and a foreign company incorporated outside India are separate persons; therefore services supplied by an Indian-incorporated subsidiary/sister/group company to related foreign incorporated entities outside India are not treated as supplies between merely establishments of a distinct person and may qualify as export of services, subject to the other conditions in section 2(6). en-us Mon, 11 Oct 2021 00:00:00 +0530 Tue, 26 Oct 2021 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65173 Condition (v) of export of services excludes supplies between establishments of a distinct person; a branch/agency of a foreign company in India is an establishment of that foreign company and such intra-company supplies do not qualify as export. A company incorporated in India and a foreign company incorporated outside India are separate persons; therefore services supplied by an Indian-incorporated subsidiary/sister/group company to related foreign incorporated entities outside India are not treated as supplies between merely establishments of a distinct person and may qualify as export of services, subject to the other conditions in section 2(6). Circulars GST - States Mon, 11 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65173