Cliantha Research Limited

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?

States/UT
Order No. & Date
GST-ARA- 119/2018-19/B- 50 Mumbai dated 04.05.2019
Order date
04-05-19
Category
97(2)(e)
Year