PPD India Denied GST ITC on Clinical Trial Samples & Logistics: AAR Maharashtra

In re PPD Pharmaceutical Development India Private Limited (GST AAR Maharashtra) PPD Pharmaceutical Development India Private Limited, a firm involved in monitoring and managing clinical trials across India, has been denied Input Tax Credit (ITC) on Integrated Goods and Services Tax (IGST) paid on imported clinical trial samples and associated Central Goods and Services Tax (CGST) on services from Customs House Agents (CHA) and logistics providers. The ruling by the Maharashtra Authority for Advance Ruling (AAR) underscores the principle that ITC is not permissible for goods disposed of as fre...