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TMI Blog2022 (1) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not be treated as supply between merely establishments of distinct persons under Explanation 1 of section 8 of IGST Act, 2017 - the supply from a company incorporated in India to its related establishments outside India, which are incorporated under the laws outside India, would not be treated as supply to merely establishments of distinct person under Explanation 1 of section 8 of IGST Act, 2017. Such supplies, therefore, would qualify as export of services , subject to fulfilment of other conditions as provided under sub-section (6) of section 2 of IGST Act . Matter remitted back to respondent No.3 for taking a fresh decision on the claim of refund made by the petitioner, having regard to the above circular dated 20.09.2021 - pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to the overseas branch would not be eligible as Export of Services . Learned counsel for the petitioner submits that Central Board of Indirect Taxes and Customs has clarified the position by issuing Circular dated 29.09.2021, whereby, such holding companies have been declared as separate persons under the Central Goods and Services Tax Act, 2017, and thus, are separate legal entities. He submits that if that be so, then petitioner s claim to refund is liable to be allowed . 4. Learned counsel for the petitioner has relied upon the circular dated 20.09.2021 issued by the Central Board of Direct Taxes and Customs (page 68 of the paper book). Paragraphs 4.4 and 5.2 of the said circular are relevant and those are extracted hereund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outside India, would not be treated as supply to merely establishments of distinct person under Explanation 1 of section 8 of IGST Act, 2017. Such supplies, therefore, would qualify as export of services , subject to fulfilment of other conditions as provided under sub-section (6) of section 2 of IGST Act . 5. Mr.Narasimha Sarma, learned counsel for respondent Nos.2 to 4 has referred to the counter affidavit filed by the said respondents and fairly submits that in view of the above circular, the matter may have to go back to the original authority for re-consideration. Relevant portion of the counter affidavit reads as under: However, the present writ petition was filed by the claimant adverting to Circular No.161/17/2021-GST dt.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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