Technical testing and analysis: testing agencies' services are taxable, excluding human or animal diagnosis but including clinical drug testing. Technical testing and analysis is a taxable service when provided by a technical testing and analysis agency to any person, encompassing scientific testing or analysis of goods, materials, information technology software or immovable property; testing related to human beings or animals is excluded, though clinical testing of drugs and formulations is included. A departmental circular withdraws earlier field-level clarifications and consolidates central guidance on scope, classification, valuation, export/import of services and exemptions.