In view of the withdrawal letter of applicant, the application of the party is dismissed as withdrawn.
Withdrawal of Advance Ruling application— In the instant case, the applicant is engaged in the business of providing services of clinical research and analysis to entities located within India and outside India.
The Applicant in his application sought clarification and Advance Ruling as follows : -
a) Whether the “Clinical Research” services provided by them to entities located outside India is liable to CGST and SGST or IGST or is it eligible to be treated as an export of service under section 2(6) of the IGST Act, 2017?
The applicant vide their e-mail requested for withdrawal of Advance Ruling Application filed by them and they are proposing to change the existing business model, therefore they would like to consider filing a fresh application.
Held that— In view of the withdrawal letter, application of the party is dismissed as withdrawn.
In view of the withdrawal letter of applicant, the application of the party is dismissed as withdrawn.
Withdrawal of Advance Ruling application— In the instant case, the applicant is engaged in the business of providing services of clinical research and analysis to entities located within India and outside India.
The Applicant in his application sought clarification and Advance Ruling as follows : -
a) Whether the “Clinical Research” services provided by them to entities located outside India is liable to CGST and SGST or IGST or is it eligible to be treated as an export of service under section 2(6) of the IGST Act, 2017?
The applicant vide their e-mail requested for withdrawal of Advance Ruling Application filed by them and they are proposing to change the existing business model, therefore they would like to consider filing a fresh application.
Held that— In view of the withdrawal letter, application of the party is dismissed as withdrawn.