AAR: Rejects IGST on services to foreign clients, holds place of supply, within state

Maharashtra AAR rejects taxpayer's contention regarding applicability of IGST on services rendered by it to foreign pharmaceutical companies/ clinical research organizations; Notes that applicant provides (i) storage and distribution services and (ii) packaging services to its foreign clients; Further notes that though the recipient's location is outside India, goods with respect to which the services are to be provided, are physically made available by recipient of services ...