Live Help
Your Session Will Expire in   seconds.
If you do not wish to log-out, choose 'Let me continue'
Reset SessionCancel Session

AAR lacks jurisdiction on question related to determination of ‘place of supply’

November 27, 2019[2019] 111 457 (AAR - KARNATAKA)

GST : Where applicant, a leading Contract Research Organisation (CRO), is supplying service to foreign affiliate in respect of goods, i.e., new drugs, which are physically made available to investigator/institution who conducts clinical trial, on behalf of applicant, in order to provide service, it is held that in order to decide whether said services amount to export or not, place of supply of service need to be determined and section 97(2) does not empower Advance Ruling Authority to examine place of supply and, therefore question as to whether services provided by applicant to foreign client amount to export of service cannot be answered

read more
Best view in 1140 x 768