TaxTMI 
TaxTMI 
2018 (5) TMI 1737
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.... counselling, therapy and prevention of diseases by providing tests that are sophisticated and relevant. 2. The applicant is a healthcare company dealing with oncology ajid immunology therapy and diagnostics related products. They in-licenses medicines, secures regulatory approvals post clinical studies and then commercialises novel drugs, devices and molecular diagnostics in therapeutic areas, i.e. oncology and auto immune disorders, thereby transforming patient care. The applicant is specifically working in precision diagnostics detecting the origin of the cancer. They have collaborated with other diagnostic company to provide advanced genetic diagnostic tests that help in prevention and management of cancers and blood disorders. In all ....
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.... in diagnosis, pre- and post-counsel ling, therapy and prevention of diseases by providing tests that are sophisticated and relevant. (c) The Entry No. 74 of Notification 12/ 2017- Central Tax exempts health care services at clinical establishment, an authorised medical professional or paramedics. As per clause (zg), health care services means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of ....
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....ersonal hearing on 09-01-2018. We have also considered the question/issue on which advance ruling is sought for by the applicant, relevant facts having bearing on the question, the statement containing the applicant's understanding of law in respect of the question. 6. The Applicant, filed the instant application on 08,12.2017 seeking advance ruling on the taxability of the services provided by them. They are involved in the diagnosis, pre & post counseling therapy and prevention of diseases by providing sophisticated and relevant tests i.e. Tissue of Origin Test, BRCA1 & BRCA2 gene mutation test, CentoDx Plus test & Myeloid Panel test in collaboration with various research centres across the globe, wherein the medical team of the appl....
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....nostic or investigative services of diseases; 9. In the instant case the applicant offers services/facilities requiring diagnosis such as patient counselling, suggesting the relevant test for the patient, collecting samples, obtaining the result of the test, sharing the test results and post counselling. The medical team of the applicant discusses with the oncologist/pathologist, takes samples of required tissues and send it for the tests to US/Germany, with regard to the oncology/auto immune deceases. They play the role of referral/physician and also advice doctors for line of treatment to the establishment. They provide the said services in "Allopathy" system, of medicines, recognised in India. Therefore they qualify to be a clinical est....