M/s BIONEEDS INDIA PRIVATE LIMITED & ORS. v. THE COMMISSIONER OF CENTRAL TAX CENTRAL EXCISE AND SERVICE TAX & ORS.
Karnataka High Court | Decision
Introduction
The petitioner, M/s Bioneeds India Private Limited, is an OECD-GLP certified Pre-Clinical Contract Research Organisation (CRO) engaged in conducting research and development (R&D), toxicology, pharmacology, bio-analytical studies, efficacy testing, and safety assessment of pharmaceutical and non-pharmaceutical products for clients located both in India and abroad.
The petitioner receives test substances or sample materials from overseas clients, performs scientific studies on laboratory animals or through analytical processes in India, prepares detailed scientific reports, and sends those reports to the foreign clients for use in product development.
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