AAR: Clinical Research services to overseas entity not ‘export’, failing place of supply test

Jun 27,2019

Maharashtra AAR holds that Clinical Research services proposed to be provided by the applicant to entities located outside India is not eligible to be treated as an ‘export of service’ u/s 2(6) of IGST Act, 2017 but liable to CGST and SGST as the location of ‘supplier’ and ‘place of supply’ is in the same State in terms of Section 13(3)(a) of IGST Act, 2017; Notes that the research is for conducting a study of the effect of the investigational product/ drug given ...


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