Definition of export of services
This query is : Resolved
sai ganesh
(Querist)
11 June 2018
foreign holding and Indian subsidiary are establishments of distinct persons as per explanation 1 to section 8? if yes please elaborate.
CA R SEETHARAMAN
(Expert)
11 June 2018
Yes, GST applicable on export to foreign holding company. It will not be considered as export under GST hence GST payable.
sai ganesh
(Querist)
11 June 2018
as per the definition of export of services 2(6) (v) if the supplier and receiver are not merely establishments of distinct persons then it is export of service. here the importance is given to the word 'merely' also. By that perspective they are doing business with each other and pricing is done at arms length transaction.
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