Export of services

Import / Export 298 views 3 replies
Services provided to ultimate holding company (situated outside india) by a wholly owned subsidiary (situated in India) considered as Export of services or exempted services.

Please answer after referring Notification no. IGST rate 09/2017 serial number 5
Replies (3)
Export of services
My main concern is [v] point above.. are holding and subsidiary not establishments of distinct person?
no according to me not distinct person but they are related person under gst....


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