Place of supply rules designate recipient location for specified cross border pharmaceutical R&D and transport maintenance services. Notification under section 13(13) IGST fixes the place of supply as the location of the recipient for specified pharmaceutical research and development services supplied from taxable to non taxable territory, subject to contract between provider and recipient and fulfilment of export of services conditions except one excluded sub clause; it likewise fixes the place of supply as the recipient's location for maintenance, repair or overhaul services related to aircraft and to ships supplied for business use.
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.
Place of supply rules designate recipient location for specified cross border pharmaceutical R&D and transport maintenance services.
Notification under section 13(13) IGST fixes the place of supply as the location of the recipient for specified pharmaceutical research and development services supplied from taxable to non taxable territory, subject to contract between provider and recipient and fulfilment of export of services conditions except one excluded sub clause; it likewise fixes the place of supply as the recipient's location for maintenance, repair or overhaul services related to aircraft and to ships supplied for business use.
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