Case Law Details
Case Name : In re Cliantha Research Limited (GST AAR Maharashtra)
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Cliantha Research Limited (GST AAR Maharashtra)
The Applicant would like to seek a ruling on whether the “Clinical Research” services proposed to be provided by them to entities located outside India is liable to Central Goods and Services Tax and State Goods and Services Tax or Integrated Goods and Services Tax or is it eligible to be treated as an export of service under Section 2(6) of the Integrated Goods and Services Tax Act, 2017?
As the applicant receives goods in India and the testing process is also carried out in India. The said goods are physically made available t...
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Flawed ruling.
The service rendered us being enjoyed overseas. How does the place of rendering service not qualify it as exports ?