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An Indian global capability centre (GCC) does not qualify as exporting services under GST simply because the group company it works for is overseas. Each service must satisfy all five conditions in section 2(6) of the Integrated Goods and Services Tax Act, 2017 (IGST Act): the supplier is in India, the recipient is outside India, the place of supply is outside India, payment meets the prescribed currency condition, and the supplier and recipient are not merely establishments of a distinct person. The place-of-supply analysis—especially whether the Indian entity is an intermediary—and the legal relationship between the entities often determine the outcome.
When does a GCC service count as an export?
Section 2(6) of the IGST Act defines an export of services through five cumulative conditions. All must be satisfied for the particular supply; meeting four does not compensate for failing the fifth. An overseas group customer, foreign-currency invoice, or contract labelled “export” is not enough on its own.
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- The supplier is located in India. Identify the supplier that actually makes the supply, rather than assuming that the entity named in a group chart or service arrangement is necessarily the supplier.
- The recipient is located outside India. Determine who receives the service under the transaction and applicable recipient rules. The overseas affiliate that signed a contract is not automatically the recipient in every operating arrangement.
- The place of supply is outside India. Section 13(2) generally places a cross-border service at the recipient’s location, but specified exceptions can change the result.
- Payment is received in convertible foreign exchange or in Indian rupees wherever the Reserve Bank of India permits it. Keep evidence of receipt and the applicable payment route.
- The supplier and recipient are not merely establishments of a distinct person. Apply the restriction in section 2(6)(v) with Explanation 1 to section 8; the legal and establishment structure matters.
The wording of the third condition is direct: “the place of supply of service is outside India.” A GCC should therefore make a service-by-service determination rather than treating all work for an overseas group as one export category.
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Start with the actual supply, recipient and service line
Before applying place-of-supply rules, describe what the Indian entity undertakes and identify the parties to that activity. A GCC may provide several kinds of work—such as technology, finance operations, customer support, research, recruitment support or marketing assistance—but a broad label like “shared services” does not establish the GST treatment. The available statutory and official materials do not classify GCC activities as a single category; the analysis depends on the facts and the applicable rule.
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For each service line, record who has the contractual obligation to perform the work, who controls and receives the deliverables, who uses them, and who is liable to pay consideration. These facts help distinguish a substantive service supplied by the Indian entity from an arrangement in which it facilitates a separate supply between other parties. The contracting affiliate is relevant evidence, but do not rely on the contract title alone where actual operations point elsewhere.
| Question to resolve | Evidence to examine | Why it matters |
|---|---|---|
| Who supplies the service? | Legal-entity details, intercompany agreement, statement of work, obligations and operating records | The export test applies to the supplier of the particular service. |
| Who is the recipient? | Contracting parties, deliverables, service-use records, payment responsibility and the recipient rules that apply | The recipient’s location is one export condition and is also relevant to the general place-of-supply rule. |
| What does the Indian entity actually do? | Functions performed, control over deliverables and whether another party’s supply is being arranged | This informs whether an intermediary exception may apply. |
| Where is the place of supply? | The applicable section 13 provision and facts relevant to that provision | A foreign recipient does not ensure a place of supply outside India if an exception applies. |
| Do the entities meet the distinct-person condition? | Legal identity, incorporation and establishment structure | The export definition excludes specified supplies between establishments of a distinct person. |
| Was the payment condition met? | Invoices, remittance and receipt records, and support for any permitted rupee payment route | The definition specifies the acceptable payment condition. |
This evidence checklist is a practical way to substantiate the statutory conditions; it is not an exhaustive list of documents prescribed by the sources discussed here.
Apply the place-of-supply rule—and test for intermediary services
For services supplied between a person in India and a person outside India, section 13(2) generally sets the place of supply at the recipient’s location. That is the starting rule, not the answer in every case. The IGST Act provides exceptions, including section 13(8)(b) for intermediary services. For an intermediary service, the place of supply is the supplier’s location. Where the supplier is in India, that generally means the place-of-supply condition for export is not met.
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Section 2(13) defines an intermediary by reference to a broker, agent or other person who arranges or facilitates a supply between two or more persons. It excludes a person supplying the relevant goods, services or securities on its own account. The practical distinction is between the Indian entity delivering its own service to its recipient and the Indian entity arranging or facilitating a separate supply involving other parties. Calling an activity “consulting,” “support,” “sales” or “back office” does not resolve that distinction; examine what the Indian entity is obliged to do and does in practice.
Questions that sharpen the intermediary analysis
- Is the Indian entity accountable for delivering a defined service to its overseas recipient, or is its role to bring about a supply by someone else?
- Does it control the work product or deliverables for which it is being paid, or does it primarily connect, negotiate for, or facilitate transactions between other parties?
- Which parties have contractual relationships with one another, and what service does each agreement require?
- Who is liable to pay the Indian entity, and what consideration is paid for?
- Do the written obligations match the functions, decision-making and delivery records?
These are fact-gathering prompts, not a substitute for applying the statutory definition to the full arrangement. A conclusion should explain the actual functions and contractual relationships, not just repeat that a service is provided to an overseas company.
A limited illustration from an advance ruling
A 2024 Telangana Authority for Advance Rulings decision concerning an Indian applicant’s independent marketing, recruitment and referral consulting services to foreign universities treated those services as not being intermediary services on the facts before it. The ruling said they should qualify as exports if the payment condition was met. It illustrates why an own-account service may be analysed differently from facilitation, but it does not establish a blanket rule for GCCs, recruitment work, IT, support or back-office services. An advance ruling tied to its applicant and facts should not be treated as a general classification for another taxpayer.
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Check the group-company and distinct-person restriction
“Overseas group company” can describe materially different legal arrangements. A foreign affiliate may be a separately incorporated company; alternatively, an overseas office or head office may be an establishment of the same legal person as the Indian establishment. Section 2(6)(v), read with Explanation 1 to section 8, excludes an export where the supplier and recipient are merely establishments of a distinct person. Establish whether the parties are separate legal entities or establishments of one person before concluding that this condition is satisfied.
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The treatment of related-party valuation, cross-charges or deemed supplies in a particular GCC arrangement is not resolved by the export definition alone. Those issues depend on transaction facts, entity structure, pricing and the provisions and guidance applicable to the case. Review them separately rather than inferring their answer from whether a service meets section 2(6).
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Use a separate assessment for each GCC service line
Where a centre has different functions or recipient arrangements, an export conclusion for one service should not automatically be extended to another. A useful internal review compares each service line against the same six operational questions below; the first five track export eligibility and the final one addresses the route for a qualifying zero-rated supply.
| Assessment axis | What to establish for each service |
|---|---|
| Recipient and payer | Which person receives the service, and which party is liable to pay for it? |
| Own-account supply or facilitation | Does the Indian entity supply its own service, or arrange or facilitate another person’s supply? |
| Place-of-supply provision | Does section 13(2) apply, or does a specified exception determine the place of supply? |
| Distinct-person status | Are the supplier and recipient separate legal persons, or merely establishments of a distinct person under the relevant provisions? |
| Payment | Was payment received in a permitted form, and is there evidence of receipt? |
| Zero-rating route | If the service qualifies as an export, is it supplied with payment of integrated tax or without payment under an LUT or bond? |
This comparison makes gaps visible. For example, a contract and invoice may identify an overseas affiliate, while records of how a service is performed may raise questions about the actual recipient or whether the Indian entity facilitates a separate transaction. Resolve those factual differences before relying on an export position.
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When all five export conditions are satisfied, the service may be zero-rated under the IGST framework. Zero-rating is not a replacement for proving that the supply meets the export definition: first determine eligibility under section 2(6), then consider the applicable zero-rating route and compliance requirements.
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For a service export made without payment of integrated tax, the Central Board of Indirect Taxes and Customs (CBIC) states that the exporter must furnish a Letter of Undertaking (LUT) or bond under section 16(3) read with Rule 96A. This is the relevant route for a qualifying exporter seeking to make the supply without paying integrated tax at the time of supply. An LUT does not cure a failed recipient, place-of-supply, payment or distinct-person condition.
- Establish export eligibility. Document the five conditions for the specific service before selecting a zero-rating route.
- Choose the applicable route. If making the service export without payment of integrated tax, furnish the LUT or bond required under Rule 96A.
- Align the transaction records. Keep the executed agreement and statement of work, service description and deliverables, recipient and use evidence, invoices, payment and foreign-exchange records, entity information, and written place-of-supply analysis together.
- Confirm current procedural obligations. Verify the filing, invoice, return and any refund requirements in force for the relevant period; procedural rules can change, and the LUT or bond statement does not by itself set out every operational filing step.
Records that make the position defensible
A concise file for each service line should connect the legal conclusion to the actual transaction. Useful materials include:
- an entity and establishment chart that identifies the Indian supplier, overseas recipient and any other parties;
- executed intercompany agreements and statements of work, with obligations that describe the service rather than just a broad cost-centre label;
- service descriptions, work records and deliverables showing what the Indian team performed and who received or used the output;
- documents showing the contractual relationships among the parties and who is liable to pay consideration;
- invoices, proof of payment and support for the currency or permitted rupee payment route;
- a written analysis identifying the relevant section 13 place-of-supply rule, any exception considered and why intermediary treatment does or does not apply; and
- the LUT or bond and related compliance records where the without-payment route is used.
Consistency is important: the agreement, invoice description, operating records and payment evidence should describe the same supply and recipient. If those records point to different parties or different functions, the discrepancy is a reason to revisit the analysis, not simply to rely on the most favourable document.
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The controlling framework described here comes from the IGST Act text hosted by CBIC: section 2(6) sets the export test, section 2(13) defines intermediary and excludes own-account supplies, section 13(2) provides the general cross-border service rule, and section 13(8)(b) sets the place of supply for intermediary services. Official GST Council meeting material reproduces relevant place-of-supply provisions and discusses service examples. CBIC’s sectoral FAQ supports the LUT or bond requirement for service exports made without payment of integrated tax. The Telangana ruling is useful only as a fact-specific illustration.
These materials do not establish that all GCC back-office, IT, support or recruitment services qualify—or that they all fail. No market-size or export-value statistic is needed to decide an individual supply, and none is used here. Because the analysis turns on the current text of the law and the actual structure and conduct of the transaction, confirm applicable amendments, circulars and decisions for the relevant period and obtain advice on the specific arrangement.
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