AAR: Taxability of provision of Clinical Trial Services to a foreign client outside scope of AAR

Karnataka AAR holds that the question related to whether the services provided by the applicant to the foreign client amounts to export of service cannot be answered in terms of section 97 of the CGST Act as it relates to place of supply of goods or services ; Also, observes that the applicant qualifies to be a pure agent of the recipient of services i.e. the Sponsor as it fulfills all the conditions laid down in the Explanation to Rule 33 of the CGST Rules in receiving ...