2019 (7) TMI 1761

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....Ruling U/s 98 - liability to tax under GST Act in respect to application dated 02.05.2019 from M/s. Cliantha Research Limited, Ahemdabad - Order- Reg. 1) M/s. Cliantha Research Limited, Opposite Pushparaj Towers, Near Judgers Bunglows, Bodakdev, Ahemdabad- 380054 (here in after called 'the applicant') is a registered assessee under GST having GSTN:. 09AACCB45351Z5. 2) The applicant is engaged in....

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....ed in the office e-mail dated 23.07.2019. 6) The applicant was granted a personal hearing on 24.07.2019 at 12:00 Hrs. DISCUSSION AND FINDING 7) We have gone through the submissions made by the applicant and examined the detailed explanation submitted by them. We observe that the question sought by the applicant is- a) Whether the "Clinical Research" services provided by them to entities locat....