Overseas HLA Testing on Indian Buccal Swabs is Healthcare Service, Qualifies for GST Exemption as Clinical Establishment.

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....Classification of services - Healthcare Services or not - Human Leukocyte Antigen (TILA) testing services performed by the overseas laboratory outside India on the Human Buccal Swabs sent by DKMS-BMST from India - this is a for the treatment of an illness, the same is covered under “health care services” as per the definition given to it. - The applicant satisfies the condition of Clinical Establishment - Benefit of exemption available.....