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Are clinical trial and pharmaceutical R&D services provided to foreign clients taxable in India under GST

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Brief summary of the case

Court: Karnataka High Court
Number:
WRIT PETITION NO. 10989 OF 2025 (T-RES)
Petitioner:
M/S. Iprocess Clinical Marketing Pvt LTD
Respondent: Asst. Commissioner Of Commercial Taxes
Date of decision: 08.12.2025
Judges: Honourable S.r.krishna Kumar

M/S. Iprocess Clinical Marketing Pvt LTD Vs Asst. Commissioner Of Commercial Taxes

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