https://www.taxtmi.com/caselaws?id=394964 HLA typing services received from an overseas laboratory were treated as laboratory testing services rendered for consideration, but they also qualified as health care services because the testing was an integral diagnostic step in stem cell transplantation treatment. The overseas laboratory was regarded as a clinical establishment as it carried out diagnostic or investigative services, bringing the supply within the exemption for health care services by a clinical establishment under Notification No. 12/2017-Central Tax (Rate). As the underlying supply was exempt from IGST, no liability arose on the recipient under reverse charge. The separate place of supply contention was not examined. en-us Thu, 23 Apr 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394964 HLA typing services received from an overseas laboratory were treated as laboratory testing services rendered for consideration, but they also qualified as health care services because the testing was an integral diagnostic step in stem cell transplantation treatment. The overseas laboratory was regarded as a clinical establishment as it carried out diagnostic or investigative services, bringing the supply within the exemption for health care services by a clinical establishment under Notification No. 12/2017-Central Tax (Rate). As the underlying supply was exempt from IGST, no liability arose on the recipient under reverse charge. The separate place of supply contention was not examined. Case-Laws GST Thu, 23 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394964