Notification No. 04/2019
Date: September 30, 2019
Subject: Specifies place of supply for certain research and development services related to the pharmaceutical sector.
Description:
This notification specifies that the place of supply for notified research and development services related to the pharmaceutical sector, provided from taxable territory to recipients located in non-taxable territory, shall be the location of the recipient. The benefit applies subject to fulfilment of conditions similar to export of services, except one specified condition. Detailed descriptions of eligible R&D services are provided in Tables A and B. The notification comes into force from 1 October 2019.