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At its 57th meeting on 8 October 2026, the GST Council recommended changing how the place of supply is determined for certain services—including testing, repair, research and development (R&D), and clinical trials—when goods are made physically available to a service provider in India. Under the proposal, those services would generally use the service recipient’s location as the place of supply, rather than the location where the work is performed. The Council also recommended faster refund processing and broader eligible input tax credit (ITC) treatment. These are recommendations, not changes confirmed as in force; implementation depends on the relevant legal amendments and notifications.
What the Council proposed for pharma and clinical-research services
The central proposal is to omit section 13(3)(a) of the Integrated Goods and Services Tax (IGST) Act. That provision currently locates the place of supply in India for certain services involving goods that the customer makes physically available to the service provider, based on where the work is actually performed. If the proposal is implemented, the affected services would instead fall under the general rule in section 13(2), which places the supply at the service recipient’s location.
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The Council’s FAQ identifies testing, repair, R&D, and clinical trials as examples. In a clinical trial or testing engagement, for instance, a foreign client may provide samples, compounds, or other goods to an Indian provider. Under the existing treatment described in the FAQ, the service’s place of supply can be considered to be in India even when the customer is abroad and pays in foreign exchange. The proposed change is intended to address that result.
“For services requiring goods to be made physically available to the supplier in India for the provision of service (e.g., testing, repair, R&D, clinical trials), place of supply is considered as the location of performance of services, i.e. in India as per provisions of section 13(3)(a) of the IGST Act, 2017, denying export/zero-rating benefit even though the recipient is abroad and payment is received in foreign exchange.”
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— GST Council FAQ accompanying the 57th-meeting recommendations. This describes the existing treatment and the rationale for the proposal, not a new rule already in effect.
Current treatment and proposed treatment
| Question | Treatment described in the Council FAQ | What the Council recommended |
|---|---|---|
| Which rule applies to the specified service? | Section 13(3)(a) can apply when goods are made physically available to the service provider. | Omit section 13(3)(a) so the section 13(2) default applies to these services. |
| Where is the place of supply located? | Where the service is performed, which may be in India. | At the location of the recipient under section 13(2). |
| Which examples are identified? | Testing, repair, R&D, and clinical trials. | The FAQ gives the same examples to explain the proposed change. |
The Council had previously recorded a request associated with the Association of Biotechnology Led Enterprises (ABLE) concerning Indian pharma R&D services supplied to foreign clients. The earlier agenda listed integrated drug discovery and development, toxicology, analytical testing, bioequivalence and bioavailability studies, and clinical trials. That record is historical context for the issue; it does not establish the 2026 legal position or show that the earlier proposal was adopted.
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Why a recipient-location rule could matter to export treatment
For a service supplied to a recipient abroad, moving the place of supply from the location of performance to the recipient’s location may help the supply meet the place-of-supply element relevant to export treatment. It does not, by itself, make every affected service an export or guarantee zero-rating or a refund. The taxpayer must still satisfy the applicable conditions for export of services or another relevant route, and any claim remains subject to the law as implemented.
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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchThe Council also recommended other export-related changes: revising the definition of export of services concerning distinct establishments, clarifying permitted payment in foreign exchange or Indian rupees, and providing an SEZ/FTWZ rule for certain supplies to overseas buyers. These are separate proposals; they should not be treated as part of the specific section 13(3)(a) change for goods-related testing, R&D, and clinical research.
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Refund processing: proposed automation and timelines
The Council’s refund recommendations are framed as phases, with risk evaluation and eligibility checks rather than universal automatic payment.
| Phase or measure | Recommended change | Important limit |
|---|---|---|
| Phase 1: excess cash-ledger balance | Automatic full refund of excess balances in the electronic cash ledger. | Applies to the excess balance eligible for refund, not all tax credits or refund claims. |
| Phase 1: acknowledgement or deficiency memo | Reduce the stated period from 15 days to 10 days. | This is a recommended process change, not evidence that a new deadline is already operative. |
| Phase 1: provisional refunds | Risk-based automatic provisional sanction of 90% of eligible zero-rated and inverted-duty-structure refund claims. | Eligibility, system risk identification, and evaluation still apply; 90% is not a guaranteed payment for every claimant. |
| Phase 2: eligible zero-rated claims | More automated acknowledgement and full refund sanction after adjustment of pending dues and risk evaluation. | The Council described this as a contemplated later phase, with the stated adjustments and evaluation applying. |
Which ITC the Council proposed to include in refund calculations
The proposals expand the credit categories that may be counted for specified refund calculations, but use different start dates and conditions for input services and capital goods.
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| Credit category and refund route | Proposed treatment | Proposed timing and qualification |
|---|---|---|
| Input-service ITC for inverted-duty-structure refunds | Include eligible input-service ITC in the refund calculation. | Proposed only for credits availed on or after 1 November 2026. |
| Eligible capital-goods ITC for zero-rated and inverted-duty refunds | Include eligible capital-goods ITC, apportioned across a defined period. | Proposed from 1 April 2027, spread over 60 months. |
What counts as an inverted-duty issue
The relevant comparison remains the tax rate on inputs against the tax rate on output supplies. A higher tax rate on input services than on output tax, by itself, does not establish an inverted-duty structure. Businesses should distinguish this refund route from zero-rated supply refunds when assessing which proposed credit treatment may be relevant.
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What businesses should verify before relying on the proposals
- Service facts: Identify whether the engagement involves goods being made physically available to the Indian provider and whether it is testing, repair, R&D, clinical research, or another affected service.
- Recipient and export conditions: Establish the recipient’s location and separately check all applicable export-of-services requirements; place of supply is only one part of the analysis.
- Refund route: Determine whether a potential claim concerns a zero-rated supply or an inverted-duty structure, since the proposed credit rules and eligibility differ.
- Credit type and date: Separate input-service ITC from capital-goods ITC, and check the relevant proposed start date and, for capital goods, the proposed 60-month apportionment.
- Legal implementation: Check the final Act amendments, rules, notifications, or circulars before applying a proposed treatment to a return or refund claim.
The Council’s FAQ says its answers are for educational and guidance purposes and have no legal validity. Final legal instruments govern commencement and application; the 8 October 2026 press release records recommendations rather than confirming that the changes have taken effect.
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