Eye Share : Goods/services supplied by an Indian company to overseas branch - whether an export?

Export of goods/services across borders is an inevitable component of any business in today’s world. Moreover, it is a normal business practice that an Indian company supplies goods and/or services to its overseas branch.Mr. Dibyendu Das (Senior Manager, Indirect Tax, PwC) analyses the impact of GST on the supply of goods or services by the company to its branch located outside India. Perusing the definition of “export of goods” and “export of services” as cont...