Clinical trial and R&D services for US recipient treated as export; Notification 04/2019-IGST applied retrospectively, GST demands set aside.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Clinical trial and related R&D services supplied to a foreign recipient raised the issue whether the place of supply was outside India, making the supply an export and not liable to GST, and whether Notification No. 04/2019-IGST dated 30.09.2019 applied retrospectively to the period April 2018-March 2019. The notification clarified that for such services the place of supply is the location of the recipient, subject to conditions; since the recipient was located in the USA, the supply fell in a non-taxable territory. Treating the notification as beneficial, clarificatory and elucidatory, it was held to operate retrospectively, and the contrary view of the authorities was erroneous; the impugned orders were set aside and the petition was allowed - HC....