Agro-Chemical R&D Services on Insecticide Mosquito Nets Not Exempt from GST, Limited to Pharmaceutical Sector Only.

Agro-Chemical R&D Services on Insecticide Mosquito Nets Not Exempt from GST, Limited to Pharmaceutical Sector Only.
Case-Laws
GST
The Applicant provides research and development services related to the agro-chemical sector, specifically testing and analysis of insecticide-infused mosquito nets. The Applicant sought clarification on the applicability of Notification No. 04/2019-Integrated Tax, which exempts certain research and development services in the pharmaceutical sector from GST.

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