TaxTMI 
TaxTMI 
2021 (1) TMI 545
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....of CGST Act, 2017 and Section 97 of the 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 Me....
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.... 2. Whether any particular thing done by the applicant with respect to services amounts to or results 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. Th....
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....e by their representative. We have also considered the issues involved on which Advance Ruling is sought by the applicant. 11. 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....
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....any trademark and copyright of the Accuris for any other purpose except for business related activities. - Similiarly, Accuris shall ensure not to disclose after signing this 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 wh....
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.... 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 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 ....
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....ification No. 12/2017-CT (Rate) date 28.06.2017. Hence, the applicant is liable to pay GST on the services provided to the client. 16. Now we take up the second question that any particular thing done by the applicant with respect to services amounts to or results in a taxable supply of services 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 (incl....