https://www.taxtmi.com/forum/issue?id=116662 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. en-us Wed, 26 Aug 2020 08:53:44 +0530 Thu, 23 Jan 2025 15:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116662 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. Discussion-Forum GST Wed, 26 Aug 2020 08:53:44 +0530 https://www.taxtmi.com/forum/issue?id=116662