https://www.taxtmi.com/circulars?id=67385 Condition (v) excludes supplies between establishments that are "merely establishments of a distinct person," and a branch or agency is treated as an establishment in that territory. A foreign company's branch in India supplying to its foreign establishments therefore does not qualify as export. By contrast, a company incorporated in India and a foreign body corporate are separate persons; supplies by an India incorporated subsidiary or group company to the foreign parent's establishments outside India are not barred by condition (v) and may qualify as export of services if the other export conditions are satisfied. en-us Tue, 17 May 2022 00:00:00 +0530 Mon, 06 May 2024 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67385 Condition (v) excludes supplies between establishments that are "merely establishments of a distinct person," and a branch or agency is treated as an establishment in that territory. A foreign company's branch in India supplying to its foreign establishments therefore does not qualify as export. By contrast, a company incorporated in India and a foreign body corporate are separate persons; supplies by an India incorporated subsidiary or group company to the foreign parent's establishments outside India are not barred by condition (v) and may qualify as export of services if the other export conditions are satisfied. Circulars GST - States Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67385