Case Law Details
In re Sterling Accuris Wellness Pvt. Ltd. (Legal Name), Sankalp Sterling Accuris Wellness Wellness Pvt. Ltd. (Trade Name) (GST AAR Gujarat)
Q1. 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.
Ans. The applicant is liable to pay GST on pathology or diagnostic services supply to the client who is researcher as MRSA PCR testing with MECC & MECA are done by applicant for purely academic and research purpose and same are not covered under Sr. No. 74 of Notification No. 12/2017-CT (Rate) dated 28.06.2017. Hence, the applicant is liable to pay GST on the services provided to the client.
Q2. 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.
Ans. Now we take up the second question that 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. The said question is very vague and no facts are on record in respect of the said question. Therefore, we Members of the authority are not in position to give Ruling. Hence, we restrict ourselves to deliver any Ruling on the said question.
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