Last week, the Union finance ministry issued several notifications, giving effect to decisions of the Goods and Services Tax (GST) Council at the latter’s 28th meeting. One of these, [15/2008-Integrated Tax (Rate)] dated July 26, deals with exemption to services supplied by an establishment of a person in India to any establishment of that person outside India.
The import of this exemption deserves some deliberation. Under the GST laws, where a person has an establishment in India and any others outside, these are to be treated as establishments of distinct persons. Supply of services between these when in the course
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