Скачать или смотреть CBIC Clarification on Establishments of a distinct person for Export

CBIC Clarification on Establishments of a distinct person for Export

Central Board of Indirect Taxes & Customs has issued a circular in which they have clarified that a company incorporated in India and a body corporate incorporated by or under the laws of a country outside India, which is also referred to as foreign company under Companies Act, are separate persons under CGST Act, and thus are separate legal entities. Accordingly, these two separate persons would not be considered as “merely establishments of a distinct person in accordance with Explanation 1 in section 8”

Circular Link is given below for reference:

https://studycafe.in/indian-company-c...

CBIC Clarification on scope of Intermediary

   • CBIC Clarification on scope of Intermediary  

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