Exemption for technical testing of newly developed drugs ended, altering the tax treatment of clinical testing services. Exemption applied to services of technical testing or analysis of newly developed drugs, including vaccines and herbal remedies, on human participants by a clinical research organisation approved to conduct clinical trials by the Drug Controller General of India; that exemption was withdrawn, altering the taxable treatment of those services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for technical testing of newly developed drugs ended, altering the tax treatment of clinical testing services.
Exemption applied to services of technical testing or analysis of newly developed drugs, including vaccines and herbal remedies, on human participants by a clinical research organisation approved to conduct clinical trials by the Drug Controller General of India; that exemption was withdrawn, altering the taxable treatment of those services.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.