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TMI Blog2021 (1) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... ices to the client researcher and non-researcher both for their research purpose; that they have entered into Memorandum of Understanding (MOU) with M/s. Inforetell Techsolutions and Service Pvt. Ltd. and Dr. Deepak Saxena, signatory on behalf of Ms. Krupali Patel PHD student of the University of Bonn, Germany. Exemption from payment of GST under Sr. No. 74 of Notification No. 12/2017-CT(Rate) dated 28.06.2017 - HELD THAT:- There is nothing on record that applicant is providing service transportation of the patient to and from a clinical establishment - the MRSA PCR testing with MECC MECA are done by applicant for purely academic and research purpose are not covered under Sr. No. 74 of Notification No. 12/2017-CT (Rate) date 28.06.2017. Hence, the applicant is liable to pay GST on the services provided to the client. Whether any particular thing done by the applicant with respect to services amounts to or results in a taxable supply of services within the meaning of them? - HELD THAT:- The said question is very vague and no facts are on record in respect of the said question. Therefore, the Members of the authority are not in position to give Ruling. Whether any pathology or diagno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blic health Gandhinagar (IIPHG) by coordinating with client and will send those samples to Accuris's laboratory * Sample will come in batches of 50 each * Accuris shall conduct MRSA PCR testing with MECC & MECA for IIHPRan these samples and will provide the reports on standard format with NABL accredited citation of lab at the time of processing of samples. * Post receipt of the reports by clients, clients will be responsible to share/forward/deliver the same to the respective patient." 5. The applicant sought the Advance Ruling on the following question: 1. Whether the applicant i.e. M/s. Sterling Accuris Wellness Pvt. Ltd is liable to pay GST on pathology or diagnostic services supply to the client who is researcher. 2. Whether any particular thing done by the applicant with respect to services amounts to or results in a taxable supply of services within the meaning of them. 3. Whether any pathology or diagnostic services supplied to clinical research organization including govt. body for their business activities (including survey of particular thing pertaining to health care service) amount to or results in taxable supply of services. Applicant's interpretation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise. 13. We observe that applicant is clinical establishment engaged in diagnostic services such as clinical biochemistry, micro biology, Hematology, clinical pathology etc.; rendering services through qualified Pathologist, qualified laboratory technician, paramedical technician and Doctors; that they are solely responsible for supply of pathology or diagnostic services to the client researcher and non-researcher both for their research purpose; that they have entered into Memorandum of Understanding (MOU) with M/s. Inforetell Techsolutions and Service Pvt. Ltd. and Dr. Deepak Saxena, signatory on behalf of Ms. Krupali Patel PHD student of the University of Bonn, Germany (Herein after referred to as the "Client"). 14. On going through the memorandum of Under Standing (MOU) with M/s. Inforetell Techsolutions and Service Pvt. Ltd. and Dr. Deepak Saxena, signatory on behalf of Ms. Krupali Patel PHD student of the University of Bonn, Germany, the following are observed that: 2. Scope of Service - Accuris shall collect the samples for investigation directly from Indian institute of Public Health, Gandhinagar (IIPHG) by co-ordinating with client and will send those samples to Accu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n establishment to carry out diagnostic or investigative services of diseases; (zg) "health care services" means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; 14.2 Health care services have been defined in clause (zg) of the Notification No. 12/2017-CT (Rate) dated 28.06.2017. Now we have to determine whether the service of conducting MRSA PCR testing with MECC & MECA for IIHPR to their client for academic and research purpose cover under the definition of "health care service" or not. To cover the applicant service under the above clause (zg) following conditions are required to be satisfied: (i) Service should be of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy (ii) Service should be in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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