Place of supply for certain services notified as per Section 13(13) of IGST Act.

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....ices or circumstances as specified in Column (2) of the Table A, in which the place of supply shall be the place of effective use and enjoyment of a service as specified in the corresponding entry in Column (3), namely:- Table A Sl. No. Description of services or circumstances Place of Supply (1) (2) (3) 1. Supply of research and development services related to pharmaceutical sector as specified in Column (2) and (3) from Sl. No. 1 to 10 in the Table B by a person located in taxable territory to a person located in the non-taxable territory. The place of supply of services shall be the location of the recipient of services subject to fulfillment of the following conditions:- (i) Supply of services from the t....

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....new chemical/ biological entities in animal models of disease This is in vivo research (i.e. within the animal) and involves development of customized animal model diseases and administration of novel chemical in doses to animals to evaluate the gene and protein expression in response to disease. In nutshell, this process tries to discover if a novel chemical entity that can reduce or modify the severity of diseases. The novel chemical is supplied by the service recipient located in non-taxable territory. 4. Evaluation of biological activity of novel chemical/ biological entities in in-vitro assays This is in vitro research (i.e. outside the animal). An assay is first developed and then the novel chemical is supplied by the serv....