Supply of drug master file for testing not covered under ‘Scientific or technical consultancy services’

No Comments

GST/Excise & Customs : Where assessee was engaged in manufacture of Bulk Drugs and it supplied Drug Master File/Technical Package to various customers against consideration to study manufacturing and testing procedures in respect of goods, services provided by assessee would not fall under category of ‘scientific or technical consultancy services’

Classification of services – Section 65(92) of the Finance Act, 1994 – Scientific or technical consultancy.

The Assessee was engaged in manufacture of Bulk Drugs.

It supplied Drug Master File/Technical Package to various customers against consideration to study manufacturing and testing procedures in respect of goods.

Whether services provided by assessee would fall under category of ‘scientific or technical consultancy services’ as pleaded by revenue – Held, no

Citation: [2018] 93 taxmann.com 198 (Mumbai – CESTAT)