https://www.taxtmi.com/circulars?id=69479 Supplies between a branch, agency or representational office and another establishment of the same person are treated as inter establishment supplies and excluded from export treatment under condition (v). However, an Indian company incorporated under domestic law and a foreign company incorporated outside India are separate persons; therefore supplies by an Indian subsidiary or related group company to its foreign related company incorporated abroad are not barred by condition (v) and may qualify as export of services, subject to other export conditions including place of supply and receipt in convertible foreign exchange. en-us Wed, 13 Oct 2021 00:00:00 +0530 Thu, 19 Mar 2026 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69479 Supplies between a branch, agency or representational office and another establishment of the same person are treated as inter establishment supplies and excluded from export treatment under condition (v). However, an Indian company incorporated under domestic law and a foreign company incorporated outside India are separate persons; therefore supplies by an Indian subsidiary or related group company to its foreign related company incorporated abroad are not barred by condition (v) and may qualify as export of services, subject to other export conditions including place of supply and receipt in convertible foreign exchange. Circulars GST - States Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69479