TMI BlogGST on covid 19 testX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir Is GST is applicable on COVID 19 Test of employees by Path Labs? If yes, whether credit is eligible? Regards S Bansal - Reply By KASTURI SETHI - The Reply = In my view, exemption is available under the 'Heath Care Services' (s) Para 2(zg) of Notification No.9/17-IT(R) dated 28.6.17 refers. clinical establishment means a hospital, nursing home, clinic, sanatorium or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; See Notification No.9/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-IT(R) dated 28.6.17 under Serial No.2(s) of Definition in the Notification. - Reply By YAGAY andSUN - The Reply = Howevere if GST is being charged then it can be available for ITC as per the MHA Guidelines. - Reply By Rajesh S - The Reply = Hi Sir, If a company tie up with diagnostics (3rd party) centers and providing Health care services to corporate and individuals like:- (Covid test a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Doctor consultation). is that company liabile to charge GST or is It exempt under health care service?? - Reply By KASTURI SETHI - The Reply = Sh. Rajesh S Ji, In my view it is taxable. However, on this issue, there are two contradictory decisions of AAR which are given below: 2019 (23) G.S.T.L. 509 (A.A.R. - GST) = 2019 (4) TMI 303 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SH IN RE : J.C. GENETIC INDIA PVT. LTD. 2019 (30) G.S.T.L. 257 (A.A.R. - GST) = 2019 (10) TMI 1019 - AUTHORITY FOR ADVANCE RULING, KARNATAKA IN RE : MATRIX IMAGING SOLUTIONS INDIA PVT. LTD. - GST on covid 19 test - Query Started By: - POLYPLEX CORPORATIONLTD Dated:- 26-8-2020 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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