GST applicable on Pathology or Diagnostic Services Supply to Client who is Researcher: AAR [Read Order]

GST applicable on Pathology or Diagnostic Services Supply to Client who is Researcher: AAR [Read Order]

GST - pathology or diagnostic services - AAR - taxscan

The Gujarat Authority of Advance Ruling (AAR) ruled that GST applicable on pathology or diagnostic services supply to the client who is a researcher.

The applicant, M/s. Sterling Accuris Wellness Pvt. Ltd. is a clinical establishment engaged purely in diagnostic services such as clinical biochemistry, microbiology, Hematology, clinical pathology etc. They are rendering services through qualified Pathologist, qualified laboratory technician, paramedical technician and Doctors. As per Sr. No. 74 of Notification No. 12/2017- CT (Rate) dated 28.06.2017 and Sr. No. 77 of Not. No. 09/2017-CT (Rate) dated June 28, 2017 has exempted health care services.

The applicant submitted that they have entered into a 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.

The applicant sought advance ruling on the issue 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 a researcher.

The coram consisting of Sanjay Saxena and Mohit Aggarwal held 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.

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