GST exemption for intra group cross border services when place of supply is outside India under IGST rules. Exemption applies to services supplied by an Indian establishment of a person to that person's establishment outside India when those establishments are treated as distinct persons and the place of supply is outside India under the Integrated Goods and Services Tax place of supply rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for intra group cross border services when place of supply is outside India under IGST rules.
Exemption applies to services supplied by an Indian establishment of a person to that person's establishment outside India when those establishments are treated as distinct persons and the place of supply is outside India under the Integrated Goods and Services Tax place of supply rules.
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