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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchFirst confirm whether the overseas recipient is the Indian company’s own unincorporated branch or a separately incorporated foreign company. Under CBIC Circular No. 161/17/2021-GST, a service between an Indian company and its own overseas branch cannot satisfy the export definition’s distinct-person condition. A separately incorporated foreign company is a different legal person, but the service qualifies as an export only if every other condition in section 2(6) of the IGST Act is also met.
Start with the recipient’s legal identity
“Overseas” does not by itself mean “export.” For Indian GST, the legal relationship between the Indian supplier and the overseas recipient can decide whether the export definition is available at all. Identify the actual contracting parties and the legal form of the overseas operation before preparing an export invoice or choosing a tax route.
| Overseas recipient | Effect of the distinct-person condition | What to establish |
|---|---|---|
| The Indian company’s own unincorporated branch, agency or representative office | The Indian company and its overseas establishment are establishments of the same person. The supply cannot qualify as an export under the distinct-person condition, as clarified by CBIC Circular No. 161/17/2021-GST, dated 20 September 2021. | Whether the overseas operation is legally an establishment of the Indian company rather than a separate company. |
| A separately incorporated foreign company, including a group company | The Indian company and foreign-incorporated body corporate are separate persons for this test. The restriction does not by itself prevent export treatment; all other export conditions still need to be met. | The foreign entity’s separate incorporation and its role as the recipient of the service. |
CBIC Circular No. 161/17/2021-GST also discusses other establishment arrangements, including an unincorporated foreign company’s branch in India and its overseas establishment. Those cases turn on the same legal distinction: separate establishments of one person do not meet the distinct-person condition merely because they are in different countries. A CBIC banking FAQ gives a banking-sector example involving services between a bank’s Indian and offshore establishments; it is an example for that context, not a blanket ruling on every service arrangement.
Test every condition in the export definition
Section 2(6) of the IGST Act defines export of services through cumulative conditions. Passing the legal-identity test is not enough. Make a short, transaction-specific record addressing each item below, with the relevant facts and supporting documents.
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- Supplier location: establish that the supplier is located in India.
- Recipient location: establish that the recipient is located outside India, identifying the entity and receiving establishment relevant to the transaction.
- Place of supply: apply the place-of-supply rule for the particular service and facts. Do not assume the default rule applies. Services potentially involving an intermediary, immovable property or another special rule need their own analysis.
- Payment: establish receipt in the form permitted by the applicable law. Keep evidence that can be matched to the relevant invoice.
- Distinct persons: determine whether the supplier and recipient are separate legal persons or merely establishments of the same person.
The IGST Act text hosted by CBIC is the enacted 2017 text, not a consolidated amendment history. The cited Rule 96A compilation is dated 24 September 2021. Check the current consolidated provisions, amendments and any applicable service-specific rule or notification before relying on a conclusion for a live transaction.
Build a file that connects the entity, service, invoice and payment
CBIC’s rules support invoice, accounts and refund evidence requirements, but do not prescribe one universal “overseas branch services” checklist that proves export status. The file below is a practical way to substantiate the conditions; it is not an official exhaustive list.
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1. Establish the parties and their relationship
- Record the Indian supplier’s exact legal name and incorporation details, and the overseas recipient’s exact legal name and legal form.
- Keep the contract or intercompany service agreement and identify which entities contract, invoice and receive the service.
- For a foreign-incorporated recipient, retain evidence of its separate incorporation. For an overseas branch or office, retain records showing whether it is an establishment of the Indian company.
- Keep relevant internal records that explain the relationship between the entities and the establishment involved.
This entity file supports the distinction in Circular No. 161/17/2021-GST; the circular does not prescribe these particular documents.
2. Describe what was actually supplied
- Keep the agreement, work order or other instruction describing the service, its scope and the relevant work period.
- Retain deliverables, work records and relevant correspondence that show what the supplier did and which establishment received or used the service.
- Describe the actual tasks in the invoice and supporting records as precisely as the facts allow. A broad label such as “management services” may not show what was supplied or support the place-of-supply analysis.
- Maintain service accounts and records of input services used, as required by the applicable accounts rules.
No single set of work-product documents is established as mandatory for every service type. Choose records that credibly connect the agreed service to the work performed and the receiving establishment.
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3. Record the condition-by-condition analysis
Prepare a dated note for each service or materially distinct service line. State the conclusion and the facts relied on for supplier location, recipient location, place of supply, payment and distinct-person status. Where a special place-of-supply rule may apply, document why it does or does not apply rather than relying on the service’s label or the recipient’s overseas address.
4. Issue and retain the applicable invoice
Follow the applicable GST invoice requirements and timing for the transaction. CBIC’s invoice-rule material describes the export endorsements “SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST” and “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF IGST,” along with specified recipient, address and destination details. The general invoice material describes a 30-day service-invoice rule with exceptions; confirm the current provision and any transaction-specific timing rather than treating 30 days as universal.
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Keep the invoice with the contract, service evidence and export-condition note. The endorsement and invoice format do not, on their own, establish that the transaction meets the export definition.
5. If exporting without payment of IGST, track the LUT or bond and realization
Under Rule 96A, a registered person choosing to export services without payment of integrated tax must furnish a bond or Letter of Undertaking in Form GST RFD-11 before export. The cited CBIC-hosted rule compilation, dated 24 September 2021, provides for payment realization within one year from the invoice date, or within further time allowed by the Commissioner. It also provides for Indian-rupee receipt wherever the Reserve Bank of India permits it.
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- Retain the filed RFD-11 LUT or bond and its acknowledgement.
- Track the realization due date by invoice and record follow-ups for amounts still outstanding.
- Keep bank and other applicable payment evidence that identifies the receipt and allows it to be reconciled to the invoice.
Because the cited rule text is a 2021 compilation, verify the current rule, any extension and the permitted payment route before relying on the period or currency qualification for a particular supply.
6. Reconcile accounts and refund evidence
CBIC’s accounts material requires service suppliers to keep accounts showing services supplied, goods used and input services used; it also recognizes electronic records. For an export-of-services refund application, the refund rules identify a statement of invoice numbers and dates and relevant Bank Realization Certificates or Foreign Inward Remittance Certificates as evidence. Reconcile these records by invoice and period with the service, payment and accounting files, and confirm the current portal forms and refund procedure before filing.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What the documentation can—and cannot—establish
A complete file makes it easier to show who supplied what service, to which legal recipient, under which place-of-supply analysis, and how payment and accounting records connect to the invoice. It cannot turn a supply to the Indian company’s own unincorporated overseas branch into an export if the distinct-person condition is not met, nor can it make a separately incorporated group-company transaction an export without the remaining statutory conditions. Where legal identity or place of supply is fact-sensitive, obtain transaction-specific Indian GST advice before selecting the export treatment or claiming a refund.
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