Case LawKAR ADRG 05/2021
Vivaan Ventures ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- January 29, 2021
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Mashhood Farooqui
Subject
Support Services for Research on Prevention of Epilepsy attract 18% GST
Export Of ServicesIntermediary
Summary
The applicant is carrying out clinical research activities in India to determine the safety and effectiveness (efficacy) of medications, devices, diagnostic products and treatment regimens intended for human use. The applicant has sought advance ruli…
Judgement
1. M/s.Vevaan Ventures, No. 399, Second Floor, “White Gold”, 24th Cross, Banashankari II Stage, Bengaluru-560 070 having User-ID(292000000377ARU), have filed an application for Advance Ruling under Section 97 of CGST Act,2017, read with Rule 104 of the CGST Rules and 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.500…