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TMI Blog2019 (7) TMI 1761X X X X Extracts X X X X X X X X Extracts X X X X ..... Cliantha Research Limited, the application of the party is dismissed as withdrawn. - Order No. 35 - - - Dated:- 29-7-2019 - VIVEK KUMAR JAIN AND SANJAY KUMAR PATHAK, MEMBER PROCEEDING OF THE AUTHORITY FOR ADVANCE RULING UIS. 98 OF THE GOODS AND SERVICES TAX ACT, 2017 Sub:- GST ACT, 2017 - Advance Ruling U/s 98 - liability to tax under GST Act in respect to application dated 02.05.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... located outside India is liable to CGST and SGST or IGST or is it eligible to be treated as an export of service under section 2(6) of the IGST Act, 2017? 5) The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/verification report on the matter, which were received in the office e-mail dated 23.07.2019. 6) The applicant was granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consider filing a fresh application. In view of the above, both the members unanimously rule as under; RULING Question :- Whether the Clinical Research services provided by them to entities located outside India is liable to CGST and SGST or IGST or is it eligible to be treated as an export of service under section 2(6) of the IGST Act, 2017? Answer :- In view of the withd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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