Advance Ruling — The Applicant sought for Advance Ruling ”Whether providing research report on activity carried out as a study of a chemical or biological entity that is still in research stage and not yet a product and is supplied by party located outside India is export of service as per sub-section 2 of section 13 of the IGST Act, 2017 and considered as Zero rated supply of service“. The Applicant withdrew the said application. — Eurofins Advinus Ltd. (Formerly Known as Advinus Therapeutics Ltd.,), In Re… [2019] 14 TAXLOK.COM 058 (AAR-Karnataka)