Clinical trial to foreign service recipients not liable to tax under GST

Iprocess Clinical Marketing Pvt Ltd. Vs Asst. Commissioner of Commercial Taxes Taxes (Karnataka High Court) Karnataka High Court held that clinical trial to foreign service recipients is not liable to tax under GST since the place of recipient of the services provided by the petitioner is outside the territory of India. Accordingly, present writ is allowed. Facts- The present petition has preferred by the petitioner. It is mainly contested that the petitioner was involved in the activity of conducting clinical trials, which would amount to export of services and in terms of Section 13(2) of t...