https://www.taxtmi.com/caselaws?id=756017 The AAR-TN ruled that Notification 04/2019-Integrated Tax dated 30th September 2019 does not apply to research and development services provided by the applicant in the agro-chemical sector. The applicant conducted testing and analysis of mosquito nets for foreign sponsors, determining active ingredient content. The AAR held that these services relate to quality studies of insecticide-infused bed nets for pest control, not pharmaceutical research aimed at drug development. The notification specifically covers pharmaceutical sector R&D services only, with no provisions extending to agro-chemical sector. Consequently, the place of supply remains under Section 13(3) of IGST Act 2017, making services taxable at 18% GST. en-us Thu, 11 Jul 2024 00:00:00 +0530 Mon, 05 May 2025 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756017 The AAR-TN ruled that Notification 04/2019-Integrated Tax dated 30th September 2019 does not apply to research and development services provided by the applicant in the agro-chemical sector. The applicant conducted testing and analysis of mosquito nets for foreign sponsors, determining active ingredient content. The AAR held that these services relate to quality studies of insecticide-infused bed nets for pest control, not pharmaceutical research aimed at drug development. The notification specifically covers pharmaceutical sector R&D services only, with no provisions extending to agro-chemical sector. Consequently, the place of supply remains under Section 13(3) of IGST Act 2017, making services taxable at 18% GST. Case-Laws GST Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756017