Place of supply in case of Certain Notified Services (Where either the supplier or the recipient is located outside India) [ Section 13(13) of IGST Act ]

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....event double taxation or non-taxation of the supply of a service, or for the uniform application of rules, the Government shall have the power to notify any description of services or circumstances The place of effective use and enjoyment of a service. Important Notification In exercise of these power, the government has issued Notification No. 04/2019- Integrated Tax dated. 30.09.2019 as ame....

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....sub- clause (iii) provided at section 2(6) of IGST Act, 2017. 2. Supply of maintenance, repair or overhaul service in respect of aircrafts, aircraft engines and other aircraft components or parts supplied to a person for use in the course or furtherance of business. The place of supply of services shall be the location of the recipient of service. 3. Supply of maintenance, repair or over....

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....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 recipi....

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..../ Toxicology Safety assessment involves evaluation of new chemical entities in laboratory research animal models to support filing of investigational new drug and new drug application. Toxicology team analyses the potential toxicity of a drug to enable fast and effective drug development. 7. Stability Studies Stability studies are conducted to support formulation, development, safety and effic....