https://www.taxtmi.com/highlights?id=47525 Place of Supply of Services - Clinical Research services - outside India or not - applicant receives goods in India and the testing process is also carried out in India - since goods are physically made available by their sponsors in India, the place of supply of services is in India as per Section 13(3)(a) of the IGST Act - Since the place of supply is in taxable territory, same cannot be considered as Export of Services en-us Fri, 28 Jun 2019 07:35:24 +0530 Fri, 28 Jun 2019 07:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47525 Place of Supply of Services - Clinical Research services - outside India or not - applicant receives goods in India and the testing process is also carried out in India - since goods are physically made available by their sponsors in India, the place of supply of services is in India as per Section 13(3)(a) of the IGST Act - Since the place of supply is in taxable territory, same cannot be considered as Export of Services Highlights GST Fri, 28 Jun 2019 07:35:24 +0530 https://www.taxtmi.com/highlights?id=47525