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The services of HLA Typing received from the overseas laboratory is covered under the definition of “health care services by a clinical establishment” and thereby is exempted from IGST.

Classification of Service — The applicant states that they are not for a profit organisation facilitating the treatment of blood cancer and other blood disorders by promoting awareness and encouraging people to register as a potential blood stem cell donors aswell as facilitating the process of blood stem cell donations. The applicant has sought advance ruling in respect of the following questions: 1. from the overseas laboratory falls under the definition of health care services by aclinical establishment, thereby exempt from the tax leviable thereon and accordingly not taxable in the hands of DKMS-BMST Notwithstanding the outcome of Question 1, whether in the facts and circumstances of the case, applicant is liable to pay IGST on the testing services performed by the overseas laboratory outside India on the Human Buccal Swabs sent by DKMS BMST from India? Held that— 1. The services of HLA Typing received by DKMS BMST Foundation India from the overseas laboratory is covered under the definition of “health care services by a clinical establishment” and thereby is exempted from IGST leviable thereon and accordingly not taxable in the hands of the applicant under reverse charge mechanism. 2. The applicant is not liable to pay Integrated Goods and Services Tax on the testing services performed by the overseas laboratory outside India on the Human Buccal Swabs sent by DKMS BMST from India and is already answered in para 1 above. — Dkms Bmst Foundation India, In Re… [2020] 23 TAXLOK.COM 010 (AAR-Karnataka)