https://www.taxtmi.com/circulars?id=65886 The circular clarifies that a company incorporated in India and a foreign company incorporated outside India are separate persons; therefore supplies of services by an Indian-incorporated subsidiary/sister/group concern to establishments of the foreign parent abroad are not "merely establishments of a distinct person" under Explanation 1 to section 8 and need not be excluded by clause (v) of sub-section (6) of section 2 of the IGST Act, subject to fulfilment of the other export conditions. By contrast, branches, agencies or representative offices of the same foreign company are establishments and supplies between them and the foreign parent do not qualify as export. en-us Mon, 20 Sep 2021 00:00:00 +0530 Mon, 26 Sep 2022 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65886 The circular clarifies that a company incorporated in India and a foreign company incorporated outside India are separate persons; therefore supplies of services by an Indian-incorporated subsidiary/sister/group concern to establishments of the foreign parent abroad are not "merely establishments of a distinct person" under Explanation 1 to section 8 and need not be excluded by clause (v) of sub-section (6) of section 2 of the IGST Act, subject to fulfilment of the other export conditions. By contrast, branches, agencies or representative offices of the same foreign company are establishments and supplies between them and the foreign parent do not qualify as export. Circulars GST - States Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65886