Notification on Place of Supply for Research and Development Services in Pharmaceutical Sector

The Central Government, exercising its powers under sub-section (13) of section 13 of the IGST Act, 2017, issues a notification regarding the determination of the place of supply for certain services related to the pharmaceutical sector. Here are the key points:

Description of Services: The notification specifies various research and development services related to the pharmaceutical sector, along with their corresponding place of supply based on the place of effective use and enjoyment of the service.

Conditions: The place of supply is determined based on specific conditions, including the fulfillment of export of services criteria as per Section 2(6) of the Integrated Goods and Services Tax Act, 2017.

Effective Date: The notification comes into effect on October 1, 2019.

This notification is signed by Ruchi Bisht, Under Secretary to the Government of India.