https://www.taxtmi.com/circulars?id=65350 The circular clarifies that a company incorporated in India and a foreign company incorporated outside India are separate "person" entities under the CGST Act and therefore not "merely establishments of a distinct person" under Explanation 1; accordingly, services supplied by an Indian-incorporated subsidiary/sister/group concern to establishments of the foreign-incorporated company outside India are not barred by clause (v) of the export of services definition and may qualify as export of services, subject to the other statutory conditions including supplier and recipient locations, place of supply and payment in convertible foreign exchange. en-us Tue, 28 Sep 2021 00:00:00 +0530 Tue, 18 Jan 2022 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65350 The circular clarifies that a company incorporated in India and a foreign company incorporated outside India are separate "person" entities under the CGST Act and therefore not "merely establishments of a distinct person" under Explanation 1; accordingly, services supplied by an Indian-incorporated subsidiary/sister/group concern to establishments of the foreign-incorporated company outside India are not barred by clause (v) of the export of services definition and may qualify as export of services, subject to the other statutory conditions including supplier and recipient locations, place of supply and payment in convertible foreign exchange. Circulars GST - States Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65350