https://www.taxtmi.com/circulars?id=70674 Export of services excludes supplies between Indian and overseas establishments of the same person, including branches, agencies and representative offices. However, an Indian-incorporated subsidiary, sister concern or group concern and its foreign-incorporated related company are separate persons and legal entities. Services supplied by the Indian company to the foreign company's overseas incorporated establishments are therefore not barred by the distinct-establishments condition and may qualify as export of services where all other statutory conditions are met. en-us Tue, 28 Sep 2021 00:00:00 +0530 Tue, 04 Aug 2026 14:03:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70674 Export of services excludes supplies between Indian and overseas establishments of the same person, including branches, agencies and representative offices. However, an Indian-incorporated subsidiary, sister concern or group concern and its foreign-incorporated related company are separate persons and legal entities. Services supplied by the Indian company to the foreign company's overseas incorporated establishments are therefore not barred by the distinct-establishments condition and may qualify as export of services where all other statutory conditions are met. Circulars GST - States Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70674