TMI Blog2018 (5) TMI 1737X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 establishment. Health Care Services - Held that:- The Applicant is involved in providing the services of diagnosis, pre & post counseling! therapy and prevention of diseases by providing tests that are sophisticated and relevant. The medic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 these diagnostic tests, the Medical team is involved in the complete cycle of testing process beginning with patient counselling. 3. The applicant has Tiled FORM GST ARA-01 seeking advance ruling claiming that the services provided by them are covered under health care services and hence nil rated supply. He has made payment of fee applicable for seeking advance ruling and hence the application is admitted. 4. Dr. Ravindranath, Medical Director of the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (d) Hence, all treatment or diagnosis or care for illness, injury, deformity, abnormality or pregnancy by a clinical establishment is covered. Such services provided by doctors and paramedics either provided as an employee (clinical establishment] or in their individual capacity is exempt. The clinical establishment as per clause(s) means a hospital, nursing home, cli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 applicant is involved in complete cycle of testing process. The medical team of the applicant consult the counterparts to determine the particular test relevant to the particular patient, provides comprehensive counseling services to the patient/their families, collects the samples from the patients, transport the samples for the relevant test, collect the test result, discuss with the ancologist and clarify the queries, based on which the ancologi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 establishment. 10. Clause 2(zg) of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017 defines Health Care Services as under: (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 establish ..... X X X X Extracts X X X X X X X X Extracts X X X X
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