2019 (7) TMI 1761 - AAR - GST

Permission for withdrawal of Advance Ruling Application - Levy of CGST and SGST or IGST - Clinical Research services provided by them to entities located outside India - export of service under section 2(6) of the IGST Act, 2017 - HELD THAT - In view of the withdrawal letter of M/s. Cliantha Research Limited, the application of the party is dismissed as withdrawn.

Summary

Issues Involved: Application for Advance Ruling on the liability to tax under GST Act in respect to clinical research services provided to entities located outside India.

Analysis:
1. The applicant, a registered assessee under GST, sought clarification on whether the clinical research services provided to entities outside India are liable to CGST, SGST, IGST, or eligible to be treated as an export of service under section 2(6) of the IGST Act, 2017.

2. The application for advance ruling was submitted on 15.04.2019, and the applicant requested withdrawal of the application on 23.07.2019, stating a change in their business model and the intention to file a fresh application.

3. The Jurisdictional GST Officer provided comments/views/verification report on the matter, and the applicant was granted a personal hearing on 24.07.2019.

4. The Authority for Advance Ruling examined the submissions and found that the applicant requested withdrawal of the application, citing a change in business model and the desire to file a fresh application. Consequently, the ruling was made to dismiss the application as withdrawn.

This comprehensive analysis covers the issues involved in the application for Advance Ruling regarding the tax liability under the GST Act for clinical research services provided to entities located outside India. The ruling was based on the applicant's request for withdrawal, indicating a change in their business model and the intention to file a fresh application.