Recently, the issue of applicability of Integrated Tax (“IGST”) on services rendered to foreign pharmaceutical companies/ clinical research organizations came before the Authority of Advance Ruling of Maharashtra, wherein it was held that the place of supply and supplier of service being in the same state, Central Goods and Service Tax (“CGST”) and State Goods and Service Tax or Maharashtra Goods and Service Tax (“SGST” or “MGST”) are payable on the said transaction.
Source: A2Z Taxcorp
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