GST Council Meeting gives Clarification on Establishment of Distinct Person
The GST Council’s 45th meeting was held in Lucknow under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. GST Council has inter-alia made the following recommendations and Clarification on Establishment of Distinct Person.
Clarification on the understanding of the term “simply establishment of separate person” in condition (v) of Section 2 (6) of the IGST Act 2017 for the export of services. Companies formed in India under the Companies Act, 2013 are to be treated as different legal entities and would not be precluded by the condition (v) of the sub-section (6) of section 2 of the IGST Act 2017 for considering the supply as an export service;