NOTIFICATION NO- 04/2019-Integrated Tax,dt. 30-09-2019 Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

No. 04/2019- Integrated Tax

Delhi, the 30th September, 2019

G.S.R……(E).- In exercise of the powers conferred by sub-section (13) of section 13 ofthe Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, onbeing satisfied that it is necessary in order to prevent doubletaxation or non-taxation of thesupply of a service, or for the uniform application of rules, on the recommendations of theCouncil, hereby notifies following description of services or circumstances as specified in
Column (2) of the Table A, in which the place of supply shall be the place ofeffective use andenjoyment of a service as specified in the corresponding entry in Column (3), namely:-

MORE…..https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-4-2019-igst-english.pdf

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