Biotech’s Cancer Test Not Exempt from GST: Maharashtra AAR

In re Epigeneres Biotech Private Limited (GST AAR Maharashtra) The Maharashtra Authority for Advance Ruling (AAR) has determined that the cancer prognostic and diagnostic services provided by Epigeneres Biotech Private Limited do not qualify for exemption from Goods and Services Tax (GST) under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate). The AAR ruled that the applicant’s algorithm-based technology for early cancer detection, which involves blood tests and next-generation sequencing data analysis, is currently in the realm of research and development rather than a valida...