https://www.taxtmi.com/circulars?id=71004 Services supplied by one establishment of the same person in India to another establishment of that person outside India do not satisfy the export of services condition concerning distinct establishments. However, a company incorporated in India and a body corporate incorporated outside India are separate persons and legal entities for GST purposes, even where they are related as parent, subsidiary, sister concern or group concern. Services supplied by the Indian-incorporated entity to establishments of the foreign company outside India are not barred by that condition and may qualify as exports if the remaining statutory conditions are fulfilled. en-us Tue, 26 Oct 2021 00:00:00 +0530 Thu, 27 Aug 2026 12:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71004 Services supplied by one establishment of the same person in India to another establishment of that person outside India do not satisfy the export of services condition concerning distinct establishments. However, a company incorporated in India and a body corporate incorporated outside India are separate persons and legal entities for GST purposes, even where they are related as parent, subsidiary, sister concern or group concern. Services supplied by the Indian-incorporated entity to establishments of the foreign company outside India are not barred by that condition and may qualify as exports if the remaining statutory conditions are fulfilled. Circulars GST - States Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71004