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2022 (1) TMI 952 - HC - GSTRefund of excess tax collected from the petitioner - period from September, 2019 to August, 2020 - HELD THAT:- As per the CBIC circular, Supply of services by a subsidiary/sister concern/group concern, etc. of a foreign company, which is incorporated in India under the Companies Act, 2013 (and thus qualifies as a ‘company’ in India as per Companies Act), to the establishments of the said foreign company located outside India (incorporated outside India), would not be barred by the condition (v) of the sub-section (6) of the section 2 of the IGST Act, 2017 for being considered as export of services, as it would 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 - petition allowed by way of remand.
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