https://www.taxtmi.com/circulars?id=66065 Clause (v) of section 2(6) of the IGST Act excludes supplies that are between establishments of the same person as per Explanation 1 to section 8; Explanation 2 treats branches/agencies as establishments; and the definitions of "person," "company" and "foreign company" establish that an entity incorporated in India and a body corporate incorporated outside India are separate persons. Therefore, supplies by an Indian incorporated subsidiary or related company to establishments of its foreign parent are not supplies between merely establishments of a distinct person and may qualify as export of services, subject to fulfillment of the other conditions in section 2(6). en-us Thu, 14 Oct 2021 00:00:00 +0530 Wed, 07 Dec 2022 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66065 Clause (v) of section 2(6) of the IGST Act excludes supplies that are between establishments of the same person as per Explanation 1 to section 8; Explanation 2 treats branches/agencies as establishments; and the definitions of "person," "company" and "foreign company" establish that an entity incorporated in India and a body corporate incorporated outside India are separate persons. Therefore, supplies by an Indian incorporated subsidiary or related company to establishments of its foreign parent are not supplies between merely establishments of a distinct person and may qualify as export of services, subject to fulfillment of the other conditions in section 2(6). Circulars GST - States Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66065