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India’s GST Council may consider a proposal to treat certain clinical trials and testing or analysis performed in India for overseas sponsors as exports. The proposal was reported on 5 October 2026, but it was not final and required Council approval; no approval or implementing notification was verified in the available information as of 7 October 2026. [Business Standard]
Has the GST Council approved the proposal?
Approval has not been established. Business Standard reported on 5 October 2026, citing two people aware of the development, that proposals were being prepared for the Council to consider later that week. The report said they were not final and would need Council approval. As of 7 October 2026, no Council decision or implementing notification was verified. The proposal should therefore be described as pending, not as a rule already in force. [Business Standard]
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What services could be covered?
The report describes clinical trials and testing and analysis carried out in India for overseas sponsors. It does not establish the exact service list, eligibility conditions, or whether the proposal would extend to other pharmaceutical research and development services. Those details depend on any final Council decision and the legal instrument that implements it. [Business Standard]
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Why does export status depend on the place of supply?
Under the GST framework, a service’s place of supply is one of the conditions that can determine whether it qualifies as an export. The GST Council’s 37th-meeting agenda recorded an earlier pharma-sector question involving research and development work performed in India, including clinical trials, when a foreign recipient supplied samples or reference materials. It discussed the interaction with section 13(3)(a) of the IGST Act, which concerns certain services involving goods made physically available, and considered a possible approach under section 13(13). That agenda records historical discussion; it does not prove that the proposed approach was adopted or that it covers the current proposal. [GST Council, 37th-meeting agenda]
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What conditions apply to an export of services?
The GST Council’s material reproduces section 2(6) of the Integrated Goods and Services Tax Act. In substance, all five conditions must be met for a service to qualify as an export:
- The supplier is located in India.
- The recipient is located outside India.
- The place of supply is outside India.
- Payment is received in convertible foreign exchange, or in Indian rupees where the Reserve Bank of India permits it.
- The supplier and recipient are not merely establishments of the same person in the circumstances covered by the law.
A change to the place-of-supply treatment would address only that part of the test. It would not, by itself, establish that every Indian trial for a foreign sponsor qualifies. Transaction-specific advice requires checking the current statutory text, later amendments, contract structure, recipient identity, payment, and establishment relationship. [GST Council, 37th-meeting agenda]
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What should businesses look for next?
A Council discussion or press release would indicate whether the proposal was accepted, changed, or deferred. The operative details would need to come from an applicable Ministry of Finance or Central Board of Indirect Taxes and Customs (CBIC) notification or circular. For a practical determination, sponsors, trial operators, and testing providers should check any published instrument for:
- The precise activities and services covered.
- Requirements concerning the supplier, recipient, sponsor, or recipient’s location.
- The place-of-supply rule and any specified conditions.
- The effective date and treatment of contracts or work already underway.
- Any express provisions on refunds or input tax credit.
These are issues to verify in final official text, not confirmed terms of the proposal. No effective date, tax rate, or transition arrangement was established in the available report. [Business Standard]
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