Research and experimental development services define covered activities and expressly exclude market research under SAC classification. Research and experimental development services in social sciences and humanities cover basic and applied research and experimental development-theoretical or experimental work to acquire new knowledge or systematic work to produce, install or improve materials, products, processes, systems or services across disciplines such as psychology, economics, law, languages, anthropology, demography, geography, linguistics, history, philosophy, arts, religion and theology; market research services are excluded.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Research and experimental development services define covered activities and expressly exclude market research under SAC classification.
Research and experimental development services in social sciences and humanities cover basic and applied research and experimental development-theoretical or experimental work to acquire new knowledge or systematic work to produce, install or improve materials, products, processes, systems or services across disciplines such as psychology, economics, law, languages, anthropology, demography, geography, linguistics, history, philosophy, arts, religion and theology; market research services are excluded.
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