Place of Supply for Clinical Research Services Deemed in India u/s 13(3)(a) IGST Act; Not Exported.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Place of Supply of Services - Clinical Research services - outside India or not - applicant receives goods in India and the testing process is also carried out in India - since goods are physically made available by their sponsors in India, the place of supply of services is in India as per Section 13(3)(a) of the IGST Act - Since the place of supply is in taxable territory, same cannot be considered as Export of Services....