Indirect Tax Alert – 57th GST Council Meeting
The GST Council has proposed the omission of Section 2(6)(v) of the IGST Act, which presently requires the supplier and recipient of services not to be merely establishments of the same person for a supply to qualify as an “export of services”. The proposed amendment would enable services supplied by an establishment in India to an establishment of the same legal entity outside India to qualify as exports, subject to fulfilment of the other prescribed conditions.