Clarifications on Export of Services: Circular No. 161/17/2021-GST

2025-03-03 09:12:40 02March

02March

Clarifications on Export of Services: Circular No. 161/17/2021-GST

<p><span>The GST Council's Circular No. 161/17/2021-GST, dated 20th September 2021, provides crucial clarifications regarding the export of services under the IGST Act. This circular aims to clear ambiguities and ensure uniform implementation of GST provisions across the country. Here are the key highlights:</span></p><p><span><strong>1. Definition of Export of Services</strong></span></p><ul><li><span>According to sub-section (6) of section 2 of the IGST Act 2017, "export of services" means the supply of any service when:</span><ul><li><span>The supplier of service is located in India.</span></li><li><span>The recipient of service is located outside India.</span></li><li><span>The place of supply of service is outside India.</span></li><li><span>The payment for such service has been received by the supplier in convertible foreign exchange.</span></li><li><span>The supplier and recipient of service are not merely establishments of a distinct person as per Explanation 1 in section 8 of the IGST Act.</span></li></ul></li></ul><p><span><strong>2. Clarification on Distinct Persons</strong></span></p><ul><li><span>Explanation 1 in section 8 of the IGST Act states that establishments of a person in India and outside India are considered as distinct persons.</span></li><li><span>The circular clarifies that a company incorporated in India and a foreign company incorporated outside India are separate legal entities under the CGST Act and thus are not considered establishments of the same person.</span></li></ul><p><span><strong>3. Supply Between Distinct Persons</strong></span></p><ul><li><span>Supply of services by a branch, agency, or representational office of a foreign company in India to an establishment of the same foreign company outside India is not considered an export of services.</span></li><li><span>Similarly, supply of services by a company incorporated in India to its branch, agency, or representational office outside India is also not considered an export of services.</span></li></ul><p><span><strong>4. Impact on Subsidiaries and Group Companies</strong></span></p><ul><li><span>A subsidiary, sister concern, or group concern of a foreign company incorporated in India is considered a separate legal entity under the CGST Act.</span></li><li><span>Therefore, services supplied by such Indian subsidiaries to their foreign parent company are considered exports, provided all other conditions of export of services are fulfilled.</span></li></ul><p><span><strong>Conclusion</strong> Circular No. 161/17/2021-GST provides much-needed clarity on the interpretation of export of services under the IGST Act. By adhering to these guidelines, businesses can ensure compliance and avoid potential pitfalls in their export transactions.</span> <a href="https://cms.plasament.com/storage/circular-20no-20161-14-2021-gst.pdf">circular_20no._20161_14_2021_gst</a><br> </p>

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Key Highlights of Circular No. 221/15/2024-GST
2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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