GST: The supply from an Indian company to its related establishments outside India, which are incorporated under the laws outside India, would not be treated as supply to merely establishments of distinct person and will qualify as ‘export of services (22.09.2021)

GST:

The supply from an Indian company to its related establishments outside India, which are incorporated under the laws outside India, would not be treated as supply to merely establishments of distinct person and will qualify as ‘export of services’.

[Circular No. 161/17/2021-GST]

 

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