Whether service provided to group companies be considered as export of service?

Our company providing service to our group companies which are outside india. Whether service provided to group companies be considered as export of service?

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3 Answer(s)

Yes it is considered as export of service.

Answered on June 23, 2017.
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Recently I have gone through an article from internet ( http://gstsutra.com/experts/column?sid=338 ) related to the applicability of GST on export services. the below doubt came in to my mind As per Section 2 (6) (v) of The Integrated Goods and Services Tax Act, 2017 “Export of services” means the supply of services when “The supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8” Explanation 1 in section 8 “For the purposes of this Act, where a person has,– (i) An establishment in India and any other establishment outside India; Then such establishments shall be treated as establishments of distinct persons.” Considering the above if a company invoice to the affiliates/group companies abroad for the services rendered, whether it will be considered as Export of services or not and whether the service provided is taxable or not as per provision of The Integrated Goods and Services Tax Act, 2017.Recently I have gone through an article from internet ( http://gstsutra.com/experts/column?sid=338 ) related to the applicability of GST on export services.

Answered on June 23, 2017.
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If it is just branch of an Indian company, it is not an Export. If such entity is registered under any law of that country, then it is export

Answered on June 23, 2017.
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Gen GST