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The Clinical Research services proposed to be providedto entities located outside India is not eligible to be treated as an export of service under Section 2(6) of the IGST Act, 2017.

Shanti Prime Publication Pvt. Ltd.

Levy of GST — The Applicant would like to seek a ruling on whether the “Clinical Research” services proposed to be provided by them to entities located outside India is liable to Central Goods and Services Tax and State Goods and Services Tax or Integrated Goods and Services Tax or is it eligible to be treated as an export of service under Section 2(6) of the Integrated Goods and Services Tax Act, 2017?

The Clinical Research services proposed to be provided by them to entities located outside India is not eligible to be treated as an export of service under Section 2(6) of the IGST Act, 2017. The services are liable to CGST and SGST as the location of ‘supplier of service’ and the ‘place of supply’ is in the same State, in terms of Section of IGST Act, 2017 — Cliantha Research Limited, In Re… [2019] 12 TAXLOK.COM 074 (AAR-Maharashtra)

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