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UP AAR allowed Cliantha Research to withdraw application
Case Law Details
- Case Name
- In re Cliantha Research Limited (GST AAR Uttar Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- 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:- In view of the withdrawal letter of M/s Cliantha Research Limited, the application of the party is dismissed as withdrawn.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 re...
