Case Law Details

Case Name : In re Cliantha Research Limited (GST AAR Uttar Pradesh)
Appeal Number : Order No. 35
Date of Judgement/Order : 29/07/2019
Related Assessment Year :

In re Cliantha Research Limited (GST AAR Uttar Pradesh)

Question  :- Whether the ‘Clinical Research’ services provided by them to entities located outside India is liable to CGST and SGST or IGST or is it eligible to be treated as an export of service under section 2(6) of the IGST Act, 2017?

Answer  :- In view of the withdrawal letter of M/s Cliantha Research Limited, the application of the party is dismissed as withdrawn.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTAR PRADESH

Sub:- GST ACT, 2017 — Advance Ruling U/s 98 — liability to tax under GST Act in respect to application dated 02.05.2019 from M/s Cliantha Research Limited, Ahemdabad — Order— Reg.

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1) M/s Cliantha Research Limited, Opposite Pushparaj Towers, Near Judgers Bunglows, Bodakdev, Ahemdabad- 380054 (here in after called ‘the applicant’) is a registered assessee under GST having GSTN: 09AACCB45351Z5.

2) The applicant is engaged in the business of providing services of clinical research and analysis to entities located within India and outside India.

3) The Applicant has submitted application for Advance Ruling dated 15.04.2019 enclosing duly filled Form ARA-01(the application form for Advance Ruling) along with annexure and attachment.

4) The Applicant in his application sought clarification and Advance Ruling as follows —

a) Whether the “Clinical Research” services provided by them to entities located outside India is liable to CGST and SGST or IGST or is it eligible to be treated as an export of service under section 2(6) of the IGST Act, 2017?

5) The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/verification report on the matter, which were received in the office e-mail dated 23.07.2019.

6) The applicant was granted a personal hearing on 24.07.2019 at 12:00 Hrs.

DISCUSSION AND FINDING

7) We have gone through the submissions made by the applicant and examined the detailed explanation submitted by them. We observe that the question sought by the applicant is-

a) Whether the “Clinical Research” services provided by them to entities located outside India is liable to CGST and SGST or IGST or is it eligible to be treated as an export of service under section 2(6) of the IGST Act, 2017?

8) The applicant vide their e-mail dated 23.07.2019 requested for withdrawal of Advance Ruling Application filed by them vide ARN: AD090419005856P on 9th April, 2019 and submission of physical documents on 03.05.2019 and they are proposing to change the existing business model, therefore they would like to consider filing a fresh application.

In view of the above, both the members unanimously rule as under;

RULING

Question  :- Whether the “Clinical Research” services provided by them to entities located outside India is liable to CGST and SGST or IGST or is it eligible to be treated as an export of service under section 2(6) of the IGST Act, 2017?

Answer  :- In view of the withdrawal letter of M/s Cliantha Research Limited, the application of the party is dismissed as withdrawn.

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