PPD Pharmaceutical Development India Private Limited ., In re
Date: April 29, 2025
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Gojamgunde, Priya Jadhav
Subject Matter
No ITC on import of sample drugs (free of cost) intended for clinical trials
Summary
The case involves PPD Pharmaceuticals Development India Private Limited, a company engaged in managing clinical trials in India. The applicant sought clarification regarding the eligibility for input tax credit (ITC) on the Integrated Goods and Servi…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” resp…