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TMI Blog2019 (4) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... fter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE: 3.1 The Applicant is a Healthcare company, engaged in the diagnosis pre and post- counselling therapy and prevention of diseases by providing necessary sophisticated tests. Further, the Applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.06.2017 provides exemption when the services are provided by way of healthcare services by a Clinical Establishment, an authorized medical practitioner or Para-medics. In the instant case for the reasons specified above, it is no where clear whether the applicant fits into the parameters of "Clinical Establishment". In fact from the details provided by the applicant, it appears that the applicant have some arrangements/collaboration with the companies who are the accredited agencies of NABL & DSIR. It therefore, appears to be a subcontracting arrangements made by the diagnostic companies. In view of the above, it is not clearly established that the services provided by the applicant falls under the parameters of healthcare services by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isk factors of various conditions e.g. Cancer, Diabetes, Arthritic, IBS, Heart disease, Renal disease etc. The applicant helps people to make careful and thoughtful decisions regarding their own health and family health. The applicant also provides non-invasive DNA testing by Saliva sample of humans. 6.5 The applicant also provides required treatment by Physician for oncology, Cardiology, Nephrology, Dermatology, Neurology, Haematology, Rheumatology, Gastroenterology, Immunology, Retinopathy etc. They also provide sophisticated and relevant tests by sequencing BRCA 1 & BRCA 2 gene mutation tests and also predict patient risk for ovarian cancer. 6.6 The Applicant have further submitted that as per their view the aforementioned services cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; The applicant offers services/ facilities requiring diagnosis such as patient counselling, suggestion and relevant tests for the patient, collecting samples, obtaining the result of tests sharing the test results and post counselling. Applicant provides services in Allopathic system of medicine, recognised in India. After proper diagnosis they provide required treatment by physi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith patient counselling. NABL : National Accreditation Board for Testing and Calibration Laboratories) is a an autonomous body under the aegis of Department of Science and Technology, Government of India which has been authorised as the sole accreditation body for Testing and calibration laboratories. NABL accredits the laboratories that have aligned their quality management system with internationally accepted standards and guidelines i.e. ISO/lEC17025:2005. DSIR (Department of Scientific and Industrial Research), The DSIR programs have been catering to all aspects concerned with the transformation of an innovation from mind to market. E.g. it has been assisting entrepreneurs with innovative ideas towards setting up potentially successfu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Applicant do not have their own authority for giving clear report/ opinion of their own for the tests, and they have to get all the tests conducted and certified by the said NABL accredited laboratory. To put it in precise words, the Applicant are functioning as subcontractors to the said accredited companies and not as an independent Clinical Establishment. 7.5 We find that the instant application seeks Ruling on applicability of a Notification issued under the provision of the Act, (1) Whether exemption provided under Sr. No.74 of Notification No. 12/2017- Central Tax (Rate) dated 28th June 2017 and corresponding notification issued under MPGST Act is applicable to them (2) Whether applicant qualifies to be a "Clinical Establishment" ..... X X X X Extracts X X X X X X X X Extracts X X X X
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