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?

[KASTURI SETHI]

Dear Querist,

This service is exempted. Read the following decision word for word carefully.

2018 (13) G.S.T.L. 224 (A.A.R. - GST) = 2018 (5) TMI 1737 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA IN RE : SAYRE THERAPUETICS PVT. LTD.

 

 

[KumaraswamyReddy Alluganti]

Thank you very much for your quick reply sir

But we do not have any pre counselling & post counselling activities, simply we get the report and hand over the same to the patient and he will go the oncologist for further treatment or counselling, in this back drop can I treat my services as exempted?

[KASTURI SETHI]

Yes. Exempted under health care services.

[Ganeshan Kalyani]

Advance ruling reproduced by Sri Kasturi Sir clarifies the query.

AI Summary

Health care services exemption: diagnostic sample collection and patient report provision treated as GST-exempt.
Collecting blood samples in India and sending them to a foreign laboratory, then providing the resulting report to the patient, is exempt as a health care service. An Advance Ruling (Sayre Therapeutics) is cited to support that the exemption applies even if no pre- or post-test counselling is performed; the act of sample collection and report delivery for diagnosis is treated as exempt from GST.