https://www.taxtmi.com/forum/issue?id=115181 Whether regulatory, administrative and legal facilitation services provided in India to a foreign sponsor for clinical trials qualify as export of services depends on statutory export conditions (supplier location, recipient outside India, place of supply outside India, payment in convertible foreign exchange, and no branch/head-office relationship). One line of opinion treats the services as exported and GST-exempt; contrary views treat the services as supplied and consumed in India and therefore taxable, with reliance on place-of-supply and consumption principles and advance-ruling precedents. en-us Fri, 12 Jul 2019 18:12:27 +0530 Thu, 23 Jan 2025 15:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115181 Whether regulatory, administrative and legal facilitation services provided in India to a foreign sponsor for clinical trials qualify as export of services depends on statutory export conditions (supplier location, recipient outside India, place of supply outside India, payment in convertible foreign exchange, and no branch/head-office relationship). One line of opinion treats the services as exported and GST-exempt; contrary views treat the services as supplied and consumed in India and therefore taxable, with reliance on place-of-supply and consumption principles and advance-ruling precedents. Discussion-Forum GST Fri, 12 Jul 2019 18:12:27 +0530 https://www.taxtmi.com/forum/issue?id=115181