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Clinical Research Services Not Taxable in India if Provided to Overseas Clients, per Rule 3 of POP Rules 2012.
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....Where only service of Clinical Research is provided, then such service would be not taxable under the Act in light of Rule 3 of the Place of Provision of Services (POP) Rules, 2012 as the applicant renders said services to its customers and the place of provision is located outside India. - AAR....