UP AAR allowed Cliantha Research to withdraw application

In re Cliantha Research Limited (GST AAR Uttar Pradesh)

Question  :- Whether the ‘Clinical Research’ services provided by them to entities located outside India is liable to CGST and SGST or IGST or is it eligible to be treated ^–as an export of service under section 2(6) of the IGST Act, 2017?

Answer  :- In view of the withdrawal letter of M/s Cliantha Research Limited, the application of the party is dismissed as withdrawn.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTAR PRADESH

Sub:- GST ACT, 2017 — Advance 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.

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