Whether the “Clinical Research” services provided by them to entities located outside India is liable to CGST and SGST and IGST or is it eligible to be treated as an export of service under section 2(6) of IGST Act, 2017?
States/UT
Order No. & Date
UP_AAR_35 dated 29.07.2019
Order date
29-07-19
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Category
97(2)(e)
Year