https://www.taxtmi.com/circulars?id=67505 The circular clarifies that an Indian-incorporated company and a foreign-incorporated company are separate legal persons, so supplies of services from an Indian-incorporated subsidiary, sister or group company to related companies incorporated outside India are not supplies between merely establishments of a distinct person and therefore can qualify as export of services, provided the other export conditions-supplier in India, recipient outside India, place of supply outside India, and receipt of payment in convertible foreign exchange-are satisfied. en-us Fri, 08 Oct 2021 00:00:00 +0530 Tue, 11 Jun 2024 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67505 The circular clarifies that an Indian-incorporated company and a foreign-incorporated company are separate legal persons, so supplies of services from an Indian-incorporated subsidiary, sister or group company to related companies incorporated outside India are not supplies between merely establishments of a distinct person and therefore can qualify as export of services, provided the other export conditions-supplier in India, recipient outside India, place of supply outside India, and receipt of payment in convertible foreign exchange-are satisfied. Circulars GST - States Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67505