The diagnostic and treatment services are covered under Health Care Services and the medical services and part time practising in Clinic are exempted from the payment of GST.
Levy of GST— In the instant case, the applicant is providing business promotion services on behalf of the foreign company, as an agent, by utilizing his medical expertise in organising collaborative projects, histopathological consulting and business development.
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 from the place of India?
(c) Is there any tax liability on Heath Care Services - Medical Services and Paramedical Services (Part-time practicing in Clinic) rendered in India to the recipient from India?
Held that— the applicant who is the provider of services is located in India and the recipient of service, i.e. the foreign company, is located outside India. The payment for such service is received in foreign currency and the applicant and the foreign company are not related persons. The place of supply is India, in terms of Section 13 (8) of the IGST Act 2017 and hence the impugned services are not covered under export of services, as all the required conditions are not fulfilled.
The applicant being a service provider, as an intermediary, becomes a taxable person and hence is liable for registration in terms of Section 22(1) of CGST Act 2017. Therefore the applicant is liable for registration subject to threshold limit of turnover.
Medical Services and Para-medical services (part time practicing in Clinic) rendered in India to the recipient from India, it is clear that the diagnostic and treatment services provided by the applicant from his clinical establishment to any person in India would be exempt