DKMS BMST India Foundation ., In re
Date: April 23, 2020
Subject Matter
Services of HLA Typing received from an overseas laboratory is covered under the definition of "health care services by a clinical establishment". IGST exempted.
Summary
Q) Whether the HLA (Human Leukocyte Antigen) Typing Services obtained by the applicant from LSL DE falls under the scope of “health care services by a clinical establishment”? A) The service of HLA typing is to identify the potential dono…
1. M/s DKMS BMST India Foundation, having GSTIN number 29AAGCB4824Q1Z2, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a compan…