https://www.taxtmi.com/article/detailed?id=15923 Clinical-trial and allied pharmaceutical R&D services performed in India for foreign recipients qualify as export of services because the place of supply is the recipient's location under Section 13(2) of the IGST Act; Notification No. 04/2019 issued under Section 13(13) is clarificatory and, being beneficial, operates retrospectively to prevent double taxation or non taxation, thereby negating GST liability for the pre notification period. en-us Tue, 24 Feb 2026 08:37:31 +0530 Tue, 24 Feb 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15923 Clinical-trial and allied pharmaceutical R&D services performed in India for foreign recipients qualify as export of services because the place of supply is the recipient's location under Section 13(2) of the IGST Act; Notification No. 04/2019 issued under Section 13(13) is clarificatory and, being beneficial, operates retrospectively to prevent double taxation or non taxation, thereby negating GST liability for the pre notification period. Articles Goods and Services Tax - GST Tue, 24 Feb 2026 08:37:31 +0530 https://www.taxtmi.com/article/detailed?id=15923