TaxTMI 
TaxTMI 
Dear Sir
Is GST is applicable on COVID 19 Test of employees by Path Labs?
If yes, whether credit is eligible?
Regards
S Bansal
GST on covid 19 test
26 Aug 2020 
4 Replies 
7123 Views Asked by
GST on COVID testing: taxability hinges on classification as exempt healthcare service; input tax credit may apply.
Whether GST applies to COVID testing by diagnostic laboratories depends on whether the service qualifies as a healthcare service exempt for services provided by a clinical establishment. If GST is charged, input tax credit may be available under government guidelines. Corporate arrangements using third party diagnostic centres are viewed by some as taxable. The document records conflicting Advance Ruling decisions on the taxability of diagnostic services, reflecting divergent administrative approaches. (AI Summary)
Whether GST applies to COVID testing by diagnostic laboratories depends on whether the service qualifies as a healthcare service exempt for services provided by a clinical establishment. If GST is charged, input tax credit may be available under government guidelines. Corporate arrangements using third party diagnostic centres are viewed by some as taxable. The document records conflicting Advance Ruling decisions on the taxability of diagnostic services, reflecting divergent administrative approaches. (AI Summary)