https://www.taxtmi.com/caselaws?id=382230 The AAR Maharashtra ruled that clinical research services provided by an Indian entity to foreign sponsors do not qualify as export of services under GST law. The applicant conducted drug testing and analysis on human subjects in India using investigational products received from overseas sponsors, then submitted research reports to the foreign clients. The AAR held that since the goods were physically received and testing was performed in India, the place of supply was within taxable territory under Section 13(3)(a) of IGST Act, 2017. Therefore, the services did not meet the export criteria under Section 2(6) of IGST Act and were liable to CGST/SGST rather than being zero-rated exports. en-us Sat, 04 May 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382230 The AAR Maharashtra ruled that clinical research services provided by an Indian entity to foreign sponsors do not qualify as export of services under GST law. The applicant conducted drug testing and analysis on human subjects in India using investigational products received from overseas sponsors, then submitted research reports to the foreign clients. The AAR held that since the goods were physically received and testing was performed in India, the place of supply was within taxable territory under Section 13(3)(a) of IGST Act, 2017. Therefore, the services did not meet the export criteria under Section 2(6) of IGST Act and were liable to CGST/SGST rather than being zero-rated exports. Case-Laws GST Sat, 04 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382230