PAREXEL International Clinical Research Pvt. Ltd ., In re
Date: September 30, 2019
Subject Matter
In receiving amounts from the foreign clients and passing it on to the Local Research Institutions, the applicant acts as a Pure Agent
Summary
a) Determination of liability to pay tax on the co-ordination services provided by the company to its affiliates outside India? This question cannot be answered as Section 97 of the CGST Act, 2017 does not empower the Authority to give Ruling on the…
1. M/s PAREXEL International Clinical Research Private Limited, (called as the ‘applicant’ hereinafter), having GSTIN number 29AADCP9318C1ZD, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 , under Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,00…