https://www.taxtmi.com/circulars?id=65540 Supplies of services by an Indian incorporated company (including subsidiary, sister or group concerns of a foreign company) to establishments of the foreign company incorporated outside India are not supplies between "merely establishments of a distinct person" and therefore are not barred by condition (v) from being treated as export of services, subject to satisfaction of the other export conditions (supplier in India, recipient outside India, place of supply outside India and receipt of payment in convertible foreign exchange). en-us Thu, 23 Sep 2021 00:00:00 +0530 Thu, 28 Apr 2022 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65540 Supplies of services by an Indian incorporated company (including subsidiary, sister or group concerns of a foreign company) to establishments of the foreign company incorporated outside India are not supplies between "merely establishments of a distinct person" and therefore are not barred by condition (v) from being treated as export of services, subject to satisfaction of the other export conditions (supplier in India, recipient outside India, place of supply outside India and receipt of payment in convertible foreign exchange). Circulars GST - States Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65540