https://www.taxtmi.com/caselaws?id=390958 The export-of-service question could not be answered because it depended on determining place of supply, and the AAR held that it lacked jurisdiction to decide that point in the circumstances. The ruling therefore left the zero-rating issue open. On the pure agent issue, the contractual arrangements showed that the applicant received funds from the foreign sponsor for onward payment to investigators and local research institutions, with those sums separately traceable from the applicant's own service charges. On that basis, the Authority held that the conditions for pure-agent treatment were satisfied for the pass-through payments to the local research institutions and investigators. en-us Tue, 24 Sep 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390958 The export-of-service question could not be answered because it depended on determining place of supply, and the AAR held that it lacked jurisdiction to decide that point in the circumstances. The ruling therefore left the zero-rating issue open. On the pure agent issue, the contractual arrangements showed that the applicant received funds from the foreign sponsor for onward payment to investigators and local research institutions, with those sums separately traceable from the applicant's own service charges. On that basis, the Authority held that the conditions for pure-agent treatment were satisfied for the pass-through payments to the local research institutions and investigators. Case-Laws GST Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390958