Shanti Prime Publication Pvt. Ltd.
Levy of GST—The applicant is a healthcare company dealing with oncology ajid immunology therapy and diagnostics related products. The applicant is specifically working in precision diagnostics detecting the origin of the cancer. They have collaborated with other diagnostic company to provide advanced genetic diagnostic tests that help in prevention and management of cancers and blood disorders. The applicant has filed ARA-01 seeking advance ruling claiming that the services provided by them are covered under health care services and hence nil rated supply.[2018] 1 TAXLOK.COM 16 (AAR-KARNATAKA)
In the instant case, the applicant s involved in providing the services of diagnosis, pre & post counseling! therapy and prevention of diseases by providing tests that are sophisticated and relevant. The medical team of the applicant is involved in the complete cycle and hence they facilitate the diagnosis process and therefore the services provided by the applicant qualify to be health care services.
Ruling—The applicant qualifies to be a clinical establishment and the services offered/provided by the Applicant qualify to be Health Care Services. The intra-state supply of said services attracts NIL rate of central tax as per SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017. [2018] 2 TAXLOK.COM 035 (AAR-Karnataka)