Export of Services or Domestic supply of services

[Pradeep Singhi]

A pathology lab is providing services of diagnosis by collecting blood samples from a hospital located at a place outside India. After diagnosis, Test report is sent to recipient (Hospital) via Email.

1. Whether above supply can be treated as Export of Services?

AI Summary

Pathology Lab's Diagnostic Services Abroad: Does It Qualify as Export Under GST Section 2(6) Conditions? A pathology lab in India is providing diagnostic services by analyzing blood samples from a hospital outside India and sending the results via email. The query is whether this can be considered an export of services under GST. One participant argues that since the place of supply is outside India, it qualifies as an export of services if other conditions under Section 2(6) of the IGST Act, 2017 are met. Another participant references a relevant case from the Kerala Authority for Advance Rulings. The discussion also touches on the applicability of input tax credit for zero-rated supplies.