TMI BlogPlace of supply for certain services notified as per Section 13(13) of IGST Act.X X X X Extracts X X X X X X X X Extracts X X X X ..... ption of services or circumstances as specified in Column (2) of the Table A, in which the place of supply shall be the place of effective use and enjoyment of a service as specified in the corresponding entry in Column (3), namely:- Table A Sl. No. Description of services or circumstances Place of Supply (1) (2) (3) 1. Supply of research and development services related to pharmaceutical sector as specified in Column (2) and (3) from Sl. No. 1 to 10 in the Table B by a person located in taxable territory to a person located in the non-taxable territory. The place of sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... process involves discovery and development of molecules by pharmaceutical sector for medicinal use. The steps include designing of compound, evaluation of the drug metabolism, biological activity, manufacture of target compounds, stability study and long-term toxicology impact. 2. Integrated development 3. Evaluation of the efficacy of new chemical/ biological entities in animal models of disease This is in vivo research (i.e. within the animal) and involves development of customized animal model diseases and administration of novel chemical in doses to animals to evaluate the gene and protein expression in response to disease. In nutshell, this proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to support formulation, development, safety and efficacy of a new drug. It is also done to ascertain the quality and shelf life of the drug in their intended packaging configuration. 8. Bio-equivalence and Bio-availability Studies Bio-equivalence is a term in pharma-cokinetics used to assess the expected in vivo biological equivalence of two proprietary preparations of a drug. If two products are said to be bio-equivalent it means that they would be expected to be, for all intents and purposes, the same. Bio-availability is a measurement of the rate and extent to which a therapeutically active chemical is absorbed from a drug product into the systemic circulation and becomes available at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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