The GST Council, in its 45th meeting, has issued a clarification relating to interpretation of the term “merely establishment of distinct person” in condition (v) of the Section 2 (6) of the IGST Act 2017 for export of services. The Council has decided that the companies registered under the Companies Act, 2013 and the entities registered under the laws of a foreign country shall be treated as two separate entities for considering a supply of service as export of services.
Source Taxscan
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