Holding Company

A is holding company in England
B & C is subsidiary of A 
B is in India & C is in US 
If B give service to C .
So from above it  means that B & C are sister company.
My Doubt is If B gives any service to C then either it means an *Export* or not.
Give your answer with some supporting .

Replies (1)
Not to be considered as an export
because ..
as per section 7(3)of cgst act
services rendered between related parties GST will be charged

if we consider as an export there is no GST (exemption)

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