Agro-Chemical R&D Services on Insecticide Mosquito Nets Not Exempt from GST, Limited to Pharmaceutical Sector Only.

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....The Applicant provides research and development services related to the agro-chemical sector, specifically testing and analysis of insecticide-infused mosquito nets. The Applicant sought clarification on the applicability of Notification No. 04/2019-Integrated Tax, which exempts certain research and development services in the pharmaceutical sector from GST. The Authority held that the Notification applies only to services related to the pharmaceutical sector and does not cover the agro-chemical sector. The Applicant's services do not fall within the scope of the Notification as they involve quality studies of insecticide-infused mosquito nets, which are distinct from research and development services aimed at producing new drugs or evaluat.........