AAR Denies ITC of GST Paid on Import of Sample Drug

AAR Denies ITC of GST Paid on Import of Sample Drug

The applicant, M/s. PPD Pharmaceutical Development India Private Limited is a company registered under the Companies Act, 1956 and is engaged in monitoring and managing the clinical trial process undertaken by hospitals/clinics (“Sites”) and Doctors (“Investigators”) in India. The Applicant has obtained registration under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”). The registered address of the business is 101 A Wing, Fulcrum, Hiranandani Business Park, 1st, Sahar Road, Andheri (East), Maharashtra, Mumbai Suburban, 400099.

The applicant is affiliated with PPD group, which is a Clinical Research Organisation that offers clinical research services to pharmaceutical and biotech companies (“Sponsors”) on an international basis. These services include consultancy, project management, data collection and specialist ancillary services. The PPD group companies in the US or UK (“PPD Global”) are approached by the Sponsor who wishes to conduct a clinical trial study for a novel drug.