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Short answer: When an Indian company’s overseas branch supplies a service to that company’s Indian establishment, GST generally treats the two establishments as distinct persons. The transaction may therefore be an import of services into India, including where the branch makes no separate charge. It is not an export from India simply because both establishments belong to one company. Whether tax is payable, and at what rate or value, depends on the service, place of supply, recipient’s status, the applicable reverse-charge rules, and the tax period.
This guide covers a branch or other establishment of the same Indian company—not a separately incorporated foreign subsidiary. The legal position summarized here is as at 9 October 2026. A transaction-specific conclusion requires the actual service and supporting records.
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Why the branch relationship matters
A branch is not necessarily a separate company under general company law. GST nevertheless has a specific rule for a person operating through establishments in different territories: the person’s establishment in India and its establishment outside India are treated as establishments of distinct persons. The IGST Act’s section 8 and its Explanation 2 provide the relevant framework.
That rule changes the GST analysis. The question is not just whether one company has transferred money to itself. It is whether a distinct establishment outside India supplied a service to a distinct establishment in India, whether the statutory import conditions are met, and what tax mechanism applies to that service.
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Identify the actual service flow rather than relying only on the intercompany ledger description. Staff, resources, agreements, work products, and the establishment that uses the service can all help establish what was supplied and where. An accounting allocation is evidence to examine, but its label does not by itself decide the GST treatment.
Is a service from an overseas branch an export?
Generally, not when the supplier is the Indian company’s own overseas branch and the recipient is that company’s Indian establishment. The export-of-services definition includes a condition that the supplier and recipient must not be merely establishments of a distinct person. The branch relationship fails that condition for this purpose, even if other export conditions might appear to fit.
The GST Council’s official FAQ explains that an Indian company’s liaison office or branch and the company are establishments of the same entity, so a supply between them does not qualify as an export of services. That conclusion is about the same-person establishment relationship; it does not mean that every transaction involving a foreign business is automatically non-export.
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A separately incorporated foreign company is a different legal person from an Indian company, even if related. Its service may be capable of meeting the distinct-person limb of the export definition, but it must still satisfy all applicable export conditions. The actual supplier, recipient, place of supply, payment, and service-specific rules must be checked.
| Question | Indian company’s overseas branch | Separately incorporated foreign company |
|---|---|---|
| Legal relationship | One company operating through establishments treated as distinct persons for GST | Separate legal person; related-party rules may still matter |
| Export condition | The same-person establishment exclusion prevents export treatment | May meet the distinct-person condition, subject to all other export requirements |
| No-charge transaction | Examine Schedule I and the import-of-services provisions | Examine the actual relationship, import rules, and any relevant Schedule I provisions |
| Key evidence | Branch records, company documents, service description, allocation records | Incorporation records, ownership and relationship details, contract, service description |
When can it be an import of services?
Under the IGST Act, an import of services requires three elements: the supplier is located outside India, the recipient is located in India, and the place of supply is in India. A service supplied by an overseas establishment to an Indian establishment may meet that definition, but the place of supply must be determined for the particular service rather than assumed.
Section 13 of the IGST Act supplies the general place-of-supply framework for cross-border services. Its default rule is the recipient’s location, but specified categories have different rules. The service description and facts therefore matter: the applicable exception can change the place of supply and, in turn, the import analysis. Do not conclude that a transaction is an import solely because the work was performed abroad or the branch is outside India.
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If the supplier is outside India, the recipient is in India, and the service-specific place-of-supply rule puts the supply in India, the import conditions are met. The Indian recipient should then determine the applicable tax mechanism, including whether a reverse-charge provision applies to that service and recipient. The branch relationship alone does not establish a universal rate or settle the recipient’s tax liability.
Does GST apply if the branch makes no charge?
No consideration does not, by itself, rule out a supply. Schedule I to the CGST Act includes qualifying supplies between distinct persons made in the course or furtherance of business, even when no consideration is charged. It also addresses import of services by a taxable person from a related person or another establishment outside India in the course or furtherance of business.
For a branch-to-India service, examine both the distinct-establishment rule and the specific import wording rather than treating an absence of an invoice or bank transfer as conclusive. The relevant questions include whether a service was in fact provided, whether it was received in India, whether it was in the course or furtherance of business, and whether the statutory conditions apply to the recipient.
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There is a difference between identifying a supply and calculating the taxable value. Where there is no stated consideration or the parties use internal allocations, review the valuation rules and preserve the basis for the value used. The CBIC’s sectoral FAQ discusses estimated-cost support in the context of bank management services; that example is context-specific, not a universal valuation method for every branch service.
How to analyze a branch-to-India service
- Confirm the legal supplier. Review incorporation, branch registration, and company records. Establish whether the overseas operation is a branch or other establishment of the Indian company, or a separately incorporated foreign entity.
- Describe the service and its flow. Record what was done, which staff or resources performed it, which establishment received and used the work, and what deliverables or benefits were provided. Do not rely only on a ledger label such as “management fee” or “cost recharge.”
- Apply the distinct-person and supply rules. For establishments of the same person in India and abroad, consider IGST Act section 8. Then assess whether the CGST Act’s Schedule I provisions apply, including their course-or-furtherance-of-business and taxable-person conditions.
- Determine the place of supply. Identify the service category and apply the relevant provision of IGST Act section 13. Use the recipient-location default only if no applicable service-specific rule displaces it.
- Test the import conditions. Check separately that the supplier is located outside India, the recipient is located in India, and the place of supply is in India. If all three conditions are satisfied, analyze the service as a potential import into India.
- Check the tax mechanism for the relevant period. Review the current reverse-charge notification entries and amendments for the specific service and recipient. Confirm any applicable rate, exemption, and recipient-status requirements for the tax period in question.
- Establish value and credit treatment. If consideration is absent or an allocation is used, document the valuation analysis under the applicable rules. Separately check the recipient’s eligibility for input tax credit, including statutory conditions and the use of the service.
- Keep evidence aligned with the conclusion. Retain the legal-identity records, agreements, service evidence, cost-allocation or valuation support, tax analysis, and accounting records relevant to the treatment taken.
What determines tax payable, value, and input tax credit?
Tax mechanism and rate
There is no single GST rate that applies merely because the supplier is an overseas branch. Classification of the service, the applicable rate notification, the recipient’s status, and the relevant tax period all matter. For a cross-border service, verify whether a reverse-charge entry covers the transaction and recipient; do not infer reverse charge or a rate from the word “import” alone.
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The CBIC’s rate and notification resources are the place to check the current entries and amendments for a specific service. An index page or a general statement about branch transactions is not a substitute for checking the operative notification text for the period concerned.
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Valuation
A service with no separate invoice can still require a value if the law treats it as a supply. Internal cost allocations, service agreements, and accounting entries may help explain the transaction, but the applicable valuation rule controls how taxable value is determined. Keep the method and underlying records consistent with the service actually provided. The bank-specific estimated-cost discussion in CBIC sectoral FAQs should not be generalized to other industries without checking the governing rule.
Input tax credit
Taxability and input tax credit are separate questions. Even where tax is accounted for on an imported service, credit is not automatic; the Indian recipient must meet the relevant statutory requirements and consider how the service is used. The title and the branch relationship alone do not establish credit entitlement, so the service, recipient’s GST status, and supporting tax records must be reviewed.
Why the reverse-direction exemption does not answer this case
The direction of supply is decisive. The GST Council FAQ describes an exemption for services supplied by an establishment in India to that person’s overseas establishment when the place of supply is outside India under section 13. The FAQ cites Notification No. 15/2018-Integrated Tax (Rate), dated 26 July 2018.
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Records to gather before deciding
- Documents establishing whether the overseas operation is a branch or a separate foreign company.
- A detailed service description, deliverables, and evidence of work performed.
- Information on which establishment’s staff and resources performed the work and which establishment received and used it.
- The contract or service arrangement, internal allocations, invoices if issued, and accounting entries.
- The Indian recipient’s GST registration and taxable-person status.
- The relevant tax period and the service-specific place-of-supply, exemption, rate, and reverse-charge provisions then in force.
- Records supporting the valuation method and any input-tax-credit position taken.
The useful distinction is between a legal conclusion supported by the actual service and a conclusion based only on a corporate label or an internal accounting entry. If the service category, recipient status, or applicable notification is uncertain, those points need to be resolved before selecting a return treatment or reporting position.
Sources and date of this guide
This guide reflects the statutory framework in the IGST Act, 2017 and CGST Act, 2017, together with CBIC sectoral FAQs, GST Council FAQs, 45th GST Council material discussing Circular No. 161/17/2021-GST, and CBIC rate and notification resources. The GST Council material and administrative FAQs help explain the rules but do not replace the Acts or the operative notification for a particular tax period. The position is summarized as at 9 October 2026; verify current legislation, notifications, amendments, and transaction facts before filing or taking a position.
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