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 :
Courts :
AAR Uttar Pradesh Advance Rulings
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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:- In view of the withdrawal letter of M/s Cliantha Research Limited, the application of the party is dismissed as withdrawn.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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