GST Liability on collecting blood samples for cancer testing outside india

[KumaraswamyReddy Alluganti]

Dear Sir,

Can anyone help me in deciding whether we have to pay GST on collecting blood samples from patients in India and providing the same to a lab in USA. The USA lab will bill me and i will pay to him, am I need to pay GST under RCM in this transaction. Am I need to charge GST from the patients in India and pay to the Government?

AI Summary

Company's Cancer Testing Service in India Exempt from GST Under RCM, Says Authority for Advance Rulings A company inquires about the Goods and Services Tax (GST) implications of collecting blood samples in India for cancer testing in the USA, questioning whether they need to pay GST under the Reverse Charge Mechanism (RCM) or charge GST to patients. A respondent clarifies that the service is exempt from GST, referencing a decision by the Authority for Advance Rulings. The company further confirms that their service, lacking pre and post-counseling activities, still qualifies as exempt under health care services. Another participant supports this clarification by citing the advance ruling.