TaxTMI 
TaxTMI 
TaxTMI 
2021 (1) TMI 545
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....he GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the GGST Act. 2. M/s. Sterling Accuris Wellness Pvt. Ltd. an applicant submitted that at the outset they are clinical establishment engaged purely in diagnostic services such as clinical biochemistry, micro biology, Hematology, clinical pathology etc. They are rendering services through qualified Pathologist, qualified laboratory technician, paramedical technician and Doctors. As per Sr. No. 74 of Notification No. 12/2017-CT (Rate) dated 28.06.2017 and Sr. No. 77 of Not. No. 09/2017-CT (Rate) dated 28.06.2017 has exempted health care services. 3. The applicant submitted that they have entered into Memorandum of Understanding (MOU) with M/s.....
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....in a taxable supply of services within the meaning of them. 3. Whether any pathology or diagnostic services supplied to clinical research organization including govt. body for their business activities (including survey of particular thing pertaining to health care service) amount to or results in taxable supply of services. Applicant's interpretation of law and/or facts 6. The applicant submitted that Notification No. 12/2017-CT (Rate) dated 28.06.2017 exempts health care service vide Sr. No.74 which is reproduced as "Health Care Services by a Clinical Establishment or Authorised Medical Practioner or Para Medics". 7. The applicant submitted that they are clinical establishment and is providing services through Qualified Pathologist, ....
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..... At the outset, we would like to state that the provisions of both the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the GGST Act. 12. Now, we take up the first question that whether pathology or diagnostic services provided to the client researcher is liable to pay GST or otherwise. 13. We observe that applicant is clinical establishment engaged in diagnostic services such as clinical biochemistry, micro biology, Hematology, clinical pathology etc.; rendering services through qualified Pathologist, qualified labor....
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.... MOU, any data whose ownership lies with the Researcher (Ms. Krupali Patel) for any purpose. 6. Confidentiality : - The reports and the observations will be kept confidential and Ms. Krupali and Dr. Deepak will have the ownership of reports. - The data generated can be used only for the academic and research purpose based on mutual agreement. 14.1 From the terms and conditions of the MOU it is observed that Accuris will collect the samples and conduct MRSA PCR testing with MECC & MECA for IIHPR on the said samples for the client who is researcher. The reports and data generated can be used only for the academic and research purpose by the researcher client. The applicant in his application has claimed that their activity of pathology....
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....e hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; 14.2 Health care services have been defined in clause (zg) of the Notification No. 12/2017-CT (Rate) dated 28.06.2017. Now we have to determine whether the service of conducting MRSA PCR testing with MECC & MECA for IIHPR to their client for academic and research purpose cover under the definition of "health care service" or not. To cover the applicant service under the above clause (zg) following conditions are required to be satisfied: (i) Service should be of diagnosis or treatment or care for illness, injury, deformity, abn....
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....vices within the meaning of them. The said question is very vague and no facts are on record in respect of the said question. Therefore, we Members of the authority are not in position to give Ruling. Hence, we restrict ourselves to deliver any Ruling on the said question. 17. Now we take up the third question that any pathology or diagnostic services supplied to clinical research organization including govt. body for their business activities (including survey of particular thing pertaining to health care service) amount to or results in taxable supply of services. The applicant has nothing submitted in their application about the type and nature of the said Service. It appears that the applicant has just posed a hypothetical question wit....