Case of Medtrainai Technologies Private Limited, AAR West Bengal Ruling Dated 24th December 2025. AAR ruled that the company is required to pay GST towards reimbursement of expenses a Japanese patent attorney has incurred towards filing a patent in the Japanese Patent Office. The company is filing the patent in favour of one of the directors. The company is not planning to do business in Japan. As per Entry no. 2 of the Notification No. 13/2017 (Rate) dated 28th June 2017, tax is liable to be paid on a reverse charge basis.