GST on covid 19 test

[POLYPLEX CORPORATIONLTD]

Dear Sir

Is GST is applicable on COVID 19 Test of employees by Path Labs?

If yes, whether credit is eligible?

Regards

S Bansal

AI Summary

Debate on GST for Employee COVID-19 Tests: Exemption Possibilities and Input Tax Credit Under Notification No.9/17-IT(R). A discussion on the applicability of GST on COVID-19 tests for employees by path labs involved various opinions. One participant suggested that such services might be exempt under the 'Health Care Services' category as per Notification No.9/17-IT(R) dated 28.6.17. Another noted that if GST is charged, it could be eligible for Input Tax Credit (ITC) based on MHA guidelines. A query was raised about companies partnering with diagnostic centers for COVID tests and whether GST applies. Contradictory rulings from different Authorities for Advance Rulings (AAR) were cited, indicating differing interpretations on the matter.