Case Law Details

Case Name : In re Eurofins Advinus Ltd (Advinus Therapeutics Ltd) (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 14/2019
Date of Judgement/Order : 25/07/2019
Related Assessment Year :

In re Eurofins Advinus Ltd (Advinus Therapeutics Ltd) (GST AAR Karnataka)

M/s Eurofins Advinus Ltd., (Formerly Known as Advinus Therapeutics Ltd.,), No 21 & 22, Phase-II, Peenya Industries Area, Next to NTTF, Bengaluru-560058 (herein after referred to as ‘Applicant’) having GSTIN number 29AAFCA2502B1ZC, have filed an application, on 22.03.2018, for advance ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01. They also enclosed copy of challan for Rs.10,000/- (CGST – Rs.5,000/- & KGST – Rs.5,000/-) bearing CIN CORP18032900028464 dated 07-03-2018.

2. The Applicant Company is engaged in the business of providing research and Development and scientific consultancy and technical testing in the fields of Pharmacology, Toxicology, Biology, Chemistry, etc, which involves both in vitro and in-vivo studies.

3. in view of the above, the Applicant has sought for Advance Ruling on the following question:

Whether providing research report on activity carried out as a study of a chemical or biological entity that is still in research stage and not yet a product and is supplied by party located outside India is export of service as per subsection 2 of section 13 of the IGST Act,2017 and considered as Zero rated supply of service ?

4. Sri Rajesh Kumar T.R Charted Accountant appeared, on the basis of authorization issued by the Applicant, on behalf of the applicant, before this Authority on 01.03.2018 and submitted their arguments. However, the Applicant, vide their letter dated 15.07.2019, have requested to permit them to withdraw the application filed for advance ruling.

5. In view of the above, we pass the following


The application filed by the Applicant for advance ruling is disposed off as withdrawn.

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April 2021