In re : M/s. Sayre Therapeutics Pvt. Ltd.
GST
2018 (5) TMI 1737 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (13) G. S. T. L. 224 (A. A. R. – GST), [2018] 2 GSTL (AAR) 102 (AAR)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 21-3-2018
Advance Ruling No. KAR ADRS 5/2018
GST
Sri Harish Dharnia, Joint Commissioner of Central Tax And Dr. Ravi Prasad M. P., Joint Commissioner of Commercial Taxes (Vigilance)
RULING
1. M/s Sayre Therapeutics Pvt. Ltd., Bengaluru, ('the applicant') is a registered taxable person registered under the Central Goods and Services Tax Act, Karnataka Goods and Services Tax Act and Integrated Goods and Services Tax Act, The applicant is involved in the diagnosis, pre and post counselling, therapy and prevention of diseases by providing tests that are sophisticated and relevant.
2. The applicant is a healthcare company dealing with oncology ajid immunology therapy and diagnostics related products. They in-licenses medicine
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following –
(a) That the business enterprise is a concern specifically working in precision diagnostics dealing with oncology and immunology therapy and diagnostics related products.
(b) One of the tests made available in India by them through their tie-up with the US Company, is a microarray based gene expression test that aids in identifying challenging tumours, including metastatic, poorly differentiated and undifferentiated cancers. This test assumes significance, as current day precision therapy can be effective only if the site of origin is known. Similarly, they have collaborated with a molecular diagnostic company from Germany to provide advance genetic diagnostics tests that help in prevention and management of cancers and blood disorders, In all these diagnostic tests, die Medical team of the applicant is involved in the complete cycle of testing process beginning with patient counselling to sharing the results and post-test counselling. Thus, the applicant is involved i
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ded by doctors and paramedics either provided as an employee (clinical establishment] or in their individual capacity is exempt. The clinical establishment as per clause(s) means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that officers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases.
(e) As per sub-section (47) of section 2 of the Central Goods and Services Tax Act, exempt supply means supply of any goods or services or both which attracts ml rate of tax which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Semces Tax Act, and includes a non-taxable supply.
(f) Based on the above notification, services provided by the applicant
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ant is involved in complete cycle of testing process. The medical team of the applicant consult the counterparts to determine the particular test relevant to the particular patient, provides comprehensive counseling services to the patient/their families, collects the samples from the patients, transport the samples for the relevant test, collect the test result, discuss with the ancologist and clarify the queries, based on which the ancologist recommend the treatment options to the patient.
7. Health care services provided by clinical establishments, an authorised medical practitioner or para-medics are exempted vide Sl.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017. Therefore the issue/s before us to decide are
a. Whether the Applicant qualifies as clinical establishment?
b. Whether the services provided by the applicant qualifies to be health care services?
8. We proceed to answer the questions as under;
Clause 2(s) of the Notification No. 12/
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eases. They play the role of referral/physician and also advice doctors for line of treatment to the establishment. They provide the said services in “Allopathy” system, of medicines, recognised in India. Therefore they qualify to be a clinical establishment.
10. Clause 2(zg) of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017 defines “Health Care Services” as under:
(zg) “health care services” means any service by way of diagnosis or treatment or care for illness, injury deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;
11. In the instant case the Applicant is involved in providing the services of d
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