{"id":1550,"date":"2025-06-26T08:09:00","date_gmt":"2025-06-26T08:09:00","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1550"},"modified":"2025-06-26T08:12:24","modified_gmt":"2025-06-26T08:12:24","slug":"gst-aar-maharashtra-ruling-dated-29-04-2025-gst-itc-denied-on-clinical-trial-samples-and-logistics","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-maharashtra-ruling-dated-29-04-2025-gst-itc-denied-on-clinical-trial-samples-and-logistics\/","title":{"rendered":"GST AAR Maharashtra Ruling Dated 30\/04\/2025 &#8211; GST ITC denied on clinical trial samples and logistics\u00a0"},"content":{"rendered":"\n<p><em>Case of PPD Pharmaceutical Development India Pvt Ltd, AAR Maharashtra Ruling Dated 30<sup>th<\/sup>\u00a0April 2025.<\/em>\u00a0The firm involved in monitoring and managing clinical trials across India, has been denied ITC on IGST paid on imported clinical trial samples and associated CGST on services from Customs House Agents (CHA) and logistics providers. ITC is not permissible for goods disposed of as free samples.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1etP6M0hTLXQlb2nGkkQeFlZaqwXrK9RU\/view?usp=sharing\"><em>(Link: AAR Maharashtra Ruling Dated 30\/04\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of PPD Pharmaceutical Development India Pvt Ltd, AAR Maharashtra Ruling Dated 30th\u00a0April 2025.\u00a0The firm involved in monitoring and managing [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-1550","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST AAR Maharashtra Ruling Dated 30\/04\/2025 - GST ITC denied on clinical trial samples and logistics\u00a0 - Bhatia Bhola &amp; 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