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The applicant qualifies to be a Pure Agent in receiving amounts from the foreign clients and passing it on to the Local Research Institutions, as provided in the agreements placed before the Authority.

Pure Service — The applicant has sought advance ruling in respect of the following questions:

a) Whether the services provided by the applicant to the foreign client amounts to export of services and hence zero-rated under GST law; and

b) Whether the applicant acts as a kpure Agent’ while receiving amounts from the foreign clients and passing it on to the Local Research Institutions.

Held that :- The first question whether the services provided by the applicant to the foreign client amount to export of service cannot be answered as Section 97 of the CGST Act, 2017 does not empower the Authority to give Ruling on the Place of Supply of Goods or Services.

2. In respect of question 2 it is Ruled that the applicant qualifies to be a Pure Agent in receiving amounts from the foreign clients and passing it on to the Local Research Institutions, as provided in the agreements placed before the Authority. — Asiatic Clinical Research Private Limited, In Re… [2019] 16 TAXLOK.COM 211 (AAR-Karnataka)

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