https://www.taxtmi.com/circulars?id=65324 Supplies by a company incorporated in India to establishments of a foreign company incorporated outside India are not treated as merely establishments of the same person under Explanation 1 to section 8, and therefore such supplies are not barred by condition (v) of section 2(6) of the IGST Act and may qualify as export of services, subject to fulfilment of the other conditions in section 2(6). en-us Fri, 24 Sep 2021 00:00:00 +0530 Tue, 04 Jan 2022 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65324 Supplies by a company incorporated in India to establishments of a foreign company incorporated outside India are not treated as merely establishments of the same person under Explanation 1 to section 8, and therefore such supplies are not barred by condition (v) of section 2(6) of the IGST Act and may qualify as export of services, subject to fulfilment of the other conditions in section 2(6). Circulars GST - States Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65324