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

Export of services: cross-border diagnostic testing qualifies as export if place of supply is outside India and conditions met.
The place of supply for diagnostic testing sent to an overseas hospital is the foreign country where the recipient is located; if that and other statutory conditions for export under the IGST framework are satisfied, the supply will qualify as an export of services. Input tax credit may be availed for making zero-rated supplies even where the outward service is exempt, subject to the statutory limitations on credit and apportionment.