Place of Supply for R&D Services in Pharma Sector: Location of Recipient in Non-Taxable Territory

In re Tvl. International Institute of Bio Technology and Toxicology (GST AAR Tamilnadu) The Advance Ruling application by Tvl. International Institute of Bio Technology and Toxicology (IIBAT) before the Tamil Nadu GST Authority has stirred significant debate regarding the place of supply for research and development (R&D) services provided to international clients. This case explores the applicability of Notification No. 04/2019-Integrated Tax and its implications on the GST treatment of services offered to sponsors located outside India. Here, we delve into the facts of the case, the GST ...