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        <h1>Clinical Establishment Liable for GST on Pathology Services to Researchers</h1> <h3>In Re: M/s. Sterling Accuris Wellness Pvt. Ltd. (Legal Name), Sankalp Sterling Accuris Wellness Wellness Pvt. Ltd. (Trade Name),</h3> The Authority ruled that the clinical establishment is liable to pay GST on pathology or diagnostic services provided to a researcher client, as the ... Levy of GST - Healthcare services or not - pathology or diagnostic services supply to the client who is researcher - particular thing done by the applicant with respect to services - 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) - taxable supply of services or not. Whether pathology or diagnostic services provided to the client researcher is liable to pay GST or otherwise? - HELD THAT:- The 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. 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 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? - HELD THAT:- The applicant has nothing submitted in their application about the type and nature of the said Service. It appears that the applicant has just posed a hypothetical question without any facts on records. Hence, the Members of the authority restrict themselves for Ruling on the said question. Issues Involved:1. Liability to pay GST on pathology or diagnostic services provided to a client who is a researcher.2. Determination of whether any specific actions by the applicant result in a taxable supply of services.3. Assessment of whether pathology or diagnostic services supplied to a clinical research organization or government body for business activities constitute taxable services.Analysis:Issue 1: Liability to pay GST on pathology or diagnostic services to a researcher clientThe applicant, a clinical establishment providing diagnostic services, sought an Advance Ruling on the tax liability of supplying pathology services to a client involved in research activities. The applicant claimed exemption under Notification No. 12/2017-CT (Rate) dated 28.06.2017, citing the definition of health care services. However, the Authority noted that the services provided for academic and research purposes did not meet the criteria for health care services as per the notification. The Authority concluded that the applicant is liable to pay GST on services provided to the researcher client.Issue 2: Taxability of specific actions by the applicantThe Authority refrained from providing a ruling on whether any specific actions by the applicant resulted in a taxable supply of services due to the vagueness of the question and lack of pertinent facts on record. Consequently, the Authority did not issue a ruling on this matter.Issue 3: Taxability of pathology or diagnostic services to clinical research organizationsRegarding the question of whether providing pathology or diagnostic services to clinical research organizations or government bodies for business activities constitutes taxable services, the Authority noted the absence of relevant details or facts in the applicant's submission. As a result, the Authority declined to issue a ruling on this question, citing the lack of specific information to make a determination.In conclusion, the Authority ruled that the applicant is liable to pay GST on pathology or diagnostic services supplied to a researcher client. However, no ruling was provided on whether specific actions by the applicant or services provided to clinical research organizations constitute taxable supplies, due to insufficient information and clarity in the applicant's submission.

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