R&D for Government Bodies Taxable Under GST – No Exemption Allowed

In re Laila Nutra Private Limited (GST AAR Andhra Pradesh)

M/s Laila Nutra Private Limited (the applicant), a private limited company engaged in the business of extraction of concentrate from herbs and other products, filed an application before the Andhra Pradesh Authority for Advance Ruling (AAR) to determine the Goods and Services Tax (GST) implications of its Research and Development (R&D) activity. The applicant was selected to implement a project titled, “Development of Drug Master File (DMF) and Technical Dossier for Single Botanicals used in Ayurved” under t

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