GST: Clarification relating to export of services-condition (v) of section 2(6) of the
IGST Act 2017

CBIC Issues Clarification in Respect of Refund Under Section 77(1) of the CGST Act and 19(1) of the IGST Act

Various representations have been received citing ambiguity caused in interpretation of the Explanation 1 under section 8 of the IGST Act 2017 in relation to condition (v) of export of services as mentioned in sub-section (6) of the section 2 of the IGST Act 2017. Doubts have been raised whether the supply of service by a subsidiary/ sister concern/ group concern, etc.
of a foreign company in India, which is incorporated under the laws in India, to the foreign company incorporated under laws of a country outside India, will hit by condition (v) of sub-section (6) of section 2 of IGST Act.

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