Introduction: Clinical research is a buzzing service in India. The supplier provides the services of clinical research for the recipient located outside India. In these services, various activities related to research are done. Now whether that service will be an export of service or not.
original copy of cliantha research limited advance ruling MAHARASHTRA AUTHORITY FOR ADVANCE RULING GST Bhavan, 8h floor, H-Wing, Mazgaon, Mumbai ~ 400010. (Constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017) BEFORE THE BENCH OF Shri B. Timothy, Addl. Commissioner of