https://www.taxtmi.com/caselaws?id=787812 Pre clinical R&D and testing services where the report/results are received and used by a foreign recipient qualify as export of services governed by the place of supply rule placing recipient location under Section 13(2), and related show cause notices and portions of the assessment order were quashed. The Notification dated 30.09.2019 issued pursuant to GST Council recommendations is declaratory/clarificatory and operates retrospectively to benefit exporters for the subject period. Samples supplied by foreign recipients that are consumed in testing and are not marketable commodities do not convert the services into supply of goods under the marketable commodity branch and do not displace export treatment. en-us Thu, 11 Dec 2025 00:00:00 +0530 Thu, 12 Mar 2026 08:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787812 Pre clinical R&D and testing services where the report/results are received and used by a foreign recipient qualify as export of services governed by the place of supply rule placing recipient location under Section 13(2), and related show cause notices and portions of the assessment order were quashed. The Notification dated 30.09.2019 issued pursuant to GST Council recommendations is declaratory/clarificatory and operates retrospectively to benefit exporters for the subject period. Samples supplied by foreign recipients that are consumed in testing and are not marketable commodities do not convert the services into supply of goods under the marketable commodity branch and do not displace export treatment. Case-Laws GST Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787812