GST is applicable on pathology or diagnostic services supply to the client who is researcher.
Levy of GST— The applicant sought the Advance Ruling on the following question:
1. Whether the applicant i.e. M/s. Sterling Accuris Wellness Pvt. Ltd is liable to pay GST on pathology or diagnostic services supply to the client who is researcher.
2. Whether any particular thing done by the applicant with respect to services amounts to or results in a taxable supply of services within the meaning of them.
3. Whether any pathology or diagnostic services supplied to clinical research organization including govt. body for their business activities (including survey of particular thing pertaining to health care service) amount to or results in taxable supply of services.
The applicant is liable to pay GST on pathology or diagnostic services supply to the client who is researcher.
The applicant has nothing submitted in their application about the type and nature of the said Service. It appears that the applicant has just posed a hypothetical question without any facts on records. Hence, we Members of the authority restrict ourselves for Ruling on the said question.