Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The applicant is involved in the arranging and facilitation of the supply of research services by the principal investigator to the Imperial College London, it is covered under SAC 998599 and hence is not covered under healthcare services and thereby not exempted

Levy of GST— In the instant case, the principal object of the applicant is to carry out clinical research activities in India to determine the safety and effectiveness (efficacy) of medications, devices, diagnostic products and treatment regimens intended for human use. The applicant has sought advance ruling in respect of the following question: a. What will be the SAC applicable to the activities undertaken by M/s. Vevaan ventures? b. Whether the exemption given under Notification No. 9/2017- Integrated Tax (Rate) dated 28.06.2017 is applicable to the applicant? c. Whether the applicant can avail input tax credit of tax paid or deemed to have been paid? d. Whether the applicant is liable to pay tax on outward services, if yes, at what rate? e. Whether the applicant is required to be registered under the Act? Held that— The applicant is involved in the arranging and facilitation of the supply of research services by the principal investigator to the Imperial College London and he is not covered under the exclusion clause as he is not supplying “such” research services on his own account, therefore the applicant is covered under the definition of an “intermediary” under section 2(13) of the IGST Act, 2017. The activities undertaken by the applicant is covered under SAC 998599. The exemption given under Notification No.9/2017- Integrated Tax (Rate) dated 28.06.2017 is not applicable to the transactions of the applicant. The applicant can avail the input tax credit of tax paid on his inward supplies to him, subject to the provisions of section 16 of the CGST Act, 2017. The applicant is liable to tax on outward supplies at the rate of 9% CGST and 9% KGST. Yes, the applicant is liable to be registered under section 22 of the CGST Act, 2017.