Export of Services - Removing the Distinct-Person Barrier Export of Services - Reconsidering the Distinct-Person Restriction and Place of Supply

The proposed amendments to Sections 2(6) and 13 of the IGST Act seek to remove selected restrictions affecting the export treatment of cross-border services. The proposed omission of the distinct-person condition could reduce the difference in treatment between Indian subsidiaries and Indian branches of foreign entities, while changes to consideration requirements and place-of-supply rules could broaden the scope for qualifying transactions.