https://www.taxtmi.com/circulars?id=67439 Condition (v) of the IGST Act excludes supplies between establishments that are "merely establishments of a distinct person" per Explanation 1 to section 8. A foreign company's branch/agency in India supplying its foreign establishment is treated as supply between establishments of a distinct person and not export. Conversely, an Indian-incorporated subsidiary or group company is a separate "person" from a foreign-incorporated company; supplies by the Indian-incorporated entity to related foreign-incorporated establishments may qualify as export of services, subject to other conditions in section 2(6). en-us Thu, 30 Sep 2021 00:00:00 +0530 Wed, 22 May 2024 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67439 Condition (v) of the IGST Act excludes supplies between establishments that are "merely establishments of a distinct person" per Explanation 1 to section 8. A foreign company's branch/agency in India supplying its foreign establishment is treated as supply between establishments of a distinct person and not export. Conversely, an Indian-incorporated subsidiary or group company is a separate "person" from a foreign-incorporated company; supplies by the Indian-incorporated entity to related foreign-incorporated establishments may qualify as export of services, subject to other conditions in section 2(6). Circulars GST - States Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67439