GST Exemption for Indian Establishments Providing Services Abroad Under Section 13 of IGST Act, 2017
Chapter 99 details a general exemption from GST, including CGST, UTGST, SGST, and IGST, for services provided by an establishment in India to its establishment outside India. These establishments are considered distinct persons as per the Integrated Goods and Services Tax Act, 2017. The exemption applies if the place of supply is outside India, according to section 13 of the same Act. This provision was introduced by notification no. 15/2018, effective from July 27, 2018.