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2019 (4) TMI 303 - AAR - GSTClinical Establishment or not - Healthcare company - activity of diagnosis pre and post counselling therapy and prevention of diseases by providing necessary sophisticated tests - Sr.No.74 of N/N. 12/2017 - Central Tax (Rate) dated 28.06.2017 - Held that:- The applicant has categorically mentioned that they have collaboration with companies, which in turn are accredited by NABL and DSIR. The Applicant is has neither come forward with the names of such companies with which the Applicant claims to have collaboration, nor have the Applicant produced any document evidencing their own status of accreditation by NABL, which obviously is the sole accreditation body for testing and calibration laboratories. In absence of anything brought on record by the Applicant, we are compelled to believe that the Applicant is making a vain attempt to circumvent the essential condition for qualification of Clinical Establishment. Needless to say that irrespective of the work being undertaken by the Applicant, there is no evidence before us even to indicate that the Applicant is a Clinical Establishment. Mere involvement in sophisticated testing and providing consultancy would not be a sufficient criterion, though necessary, for qualifying as a Clinical Establishment per se. The exemption for which the instant Application has been filed is Service Specific as well as Service Provider Specific. Thus to qualify for the said exemption an establishment has to satisfy dual conditions of providing Healthcare Service as well as being a Clinical Establishment. Thus while the service provided by the Applicant may be Healthcare Service, they do not qualify to be a Clinical Establishment The Applicant has failed to prove their legal status as Clinical Establishment and they are merely working as ancillary or sub-contractors to other accredited companies, and accordingly the Applicant are not entitled to avail exemption under Notification no. 12/2017-CT(Rate) and corresponding notification issued under MPGST Act.
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