TaxTMI 
TaxTMI 
2021 (2) TMI 196
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....ied Employee and also is rendering Consulting Services to Hospitals/ Laboratories / Biobanks registered in United States of America (USA) and other countries through phone calls, Video Conference, Mails and other Electronic devices. He is living in India and rendering all medical consultancy services from India to Hospitals/ laboratories / biobanks and receives monthly/ quarterly remuneration from USA and other countries in dollars / foreign currency. He has further stated that he desires to practice in India part time and receive consultancy income in India from Indian Hospitals/ Laboratories and health care services. 3. In view of the above, the applicant sought advance ruling in respect of the following questions: (a) Is the applicant eligible to be registered under GST Act? (b) Is there any tax liability on services rendered to the Hospitals / Laboratories/ Biobanks registered in United States of America (USA) and other countries includes export of intellectuals like clinical data completions, analysis, clinical opinion advisory consultation through Phone calls, Video Conference, Mails and other Electronic devices and the applicant is living in India and services rendered ....
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....ished the copy of Consulting Agreement entered by him with M/s Cureline Inc. USA, schedule 'A' of which specifies the list of consultancy services that need to be provided by the applicant. 6.2 The applicant claims that the services provided to the Institute which is a hospital, is exempted from tax under the CGST Act, KGST Act and IGST Act. FINDINGS & DISCUSSION 7. We have considered the submissions made by the Applicant in his application for advance ruling as well as the submissions made by him when he appeared for the personal hearing. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. 7.1 At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act 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 same provisions under the KGST Act. 7.2 The applicant stated that he supplies the diagnostic services to the hospitals, Laboratories and Bio-bank companies. The applicant has also submitted a copy of the consulting agreement entered by him with ....
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....pmental abnormalities, injury or trauma;" The services provided by the applicant, in the instant case, are by way of diagnosis of an illness and hence the same would be covered under "health care services" 8.3 The term "clinical establishment" is defined in clause (s) of paragraph 2 of the said Notification and the same reads as under: "(s) "clinical establishment" means a hospital, nursing home, clinic, sanatorium or any 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;" 8.4 From the above, it is clear that the applicant is a clinical establishment as it is a place established to carry out diagnostic or investigative or treatment services of diseases. 8.5 In view of the above, it is clear that the services provided by the applicant are covered under clause (a) of Entry no. 74 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and hence are exempt fr....
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....te in development of Cureline Bio-Pathology's business. 9.3 It is inferred from the schedule A supra that the services to be provided by the applicant are in the nature of management activities and hence merit classification under Business Promotion Services. The applicant is involved in the setting up of operations in India and managing them as per the directions of the foreign company and these are not Health Care Services. The services that the foreign company provides to the ultimate customers would be health care services but not the services provided by the applicant to the foreign company. 10. Now we proceed to examine whether the services provided by the applicant, on behalf of the foreign company, as their agent, to the clients in India, are covered under Intermediary Services or not. In this regard, we invite reference to the term "intermediary", defined under clause (13) of section 2 of the IGST Act, 2017, which is as under: "(13) "intermediary" means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplie....