https://www.taxtmi.com/highlights?id=97626 The article addresses whether pre-clinical R&D and testing services performed in India for foreign recipients qualify as export of services under the place-of-supply framework. It concludes that supplied samples/reference materials used in testing are not 'goods' attracting the place-of-performance exception, so the general place-of-supply rule applies and the location of the foreign recipient governs; consequently such services are not taxable in India when export conditions are met. It further finds that the clarificatory notification and amendment operate retrospectively as beneficial clarification, entitling the taxpayer to relief and justifying quashing of the impugned show-cause notices for the stated periods. en-us Thu, 12 Mar 2026 08:33:50 +0530 Thu, 12 Mar 2026 08:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97626 The article addresses whether pre-clinical R&D and testing services performed in India for foreign recipients qualify as export of services under the place-of-supply framework. It concludes that supplied samples/reference materials used in testing are not 'goods' attracting the place-of-performance exception, so the general place-of-supply rule applies and the location of the foreign recipient governs; consequently such services are not taxable in India when export conditions are met. It further finds that the clarificatory notification and amendment operate retrospectively as beneficial clarification, entitling the taxpayer to relief and justifying quashing of the impugned show-cause notices for the stated periods. Highlights GST Thu, 12 Mar 2026 08:33:50 +0530 https://www.taxtmi.com/highlights?id=97626