Page 16 - GSTL_21st May 2020_Vol 36_Part 3

xiv GST LAW TIMES [ Vol. 36
Exemption (Contd.)
— admissible on collection of Seva Charges for special darshan - See under
SEVA CHARGES .................................. 435
— admissible on Prasadam sold by religious place - See under PRASADAM
SOLD BY RELIGIOUS PLACE ........................... 435
— admissible on supply of religious books - See under BOOKS .......... 402
— from GST admissible on Human Leukocyte Antigen (‘HLA’) testing
conducted by clinical establishment - See under HEALTH CARE
SERVICES ...................................... 417
— Services additional to accommodation service - Additional services
provided by applicant if belong to the Group 9963, i.e., Food, Edible
preparations, alcoholic and non-alcoholic beverages serving services and
overall charges collected including the additional services is less than `
1000 per day per unit of accommodation, then the turnover of these
services will also be exempt under Entry No. 14 of Notification No.
12/2017-C.T. (Rate) - However, those services which are supplied
independently to the clients which do not belong to Group 9963 are liable
to tax at appropriate rates, provided that the applicant is liable for
registration — In Re : Srisai Luxurious Stay LLP (A.A.R. - GST - Kar.) ........... 462
Fast track VAT assessment, limitation for re-opening thereof - See under
VAT ASSESSMENT UNDER FAST TRACK ................... 326
FINANCE ACT, 1994 :
— Section 83 - See under ADJUDICATION .................. 331, 337
— Section 87(b)(i) - See under RECOVERY ...................... 359
— Section 88 - See under RECOVERY ........................ 359
Form GST TRAN-1 - Redressal for non-filing thereof by 27-12-2017 - See
under INPUT TAX CREDIT ............................ 334
Freight and insurance charges, inclusion thereof in valuation for supply on
pre-paid door delivery basis - See under VALUE OF SUPPLY ......... 406
GSTR-3B Returns filed belatedly and GST paid belatedly, interest liability
not automatic but demand has to be issued - See under INTEREST ...... 343
— See also under INTEREST .............................. 331
Health Care Services by a clinical establishment - Human Leukocyte
Antigen (‘HLA’) testing, also known as HLA typing or tissue typing
service - Buccal swabs and samples collected by applicant from the
potential donors of blood stem cells and sent to the foreign entity, i.e.,
LSL DE for HLA Typing - Applicant receiving typing and testing services
from LSL DE and there is a supply as per Section 7(1) of Central Goods
and Services Tax Act, 2017 - HLA typing service involves identification of
the potential donor for treatment of a patient of illness, i.e., blood cancer
and other blood disorders and therefore, covered under “Health Care
services” as defined in para 2(zg) of Notification No. 12/2017-C.T. (Rate)
and LSL DE being an institution which does these investigative services
would be covered under the definition of “clinical establishment” as
contemplated in paragraph 2(s) ibid - Consequently, services obtained by
applicant from LSL DE in the form of HLA Typing Services would be
“Health Care services provided by a clinical establishment” in terms of
Entry No. 77 of Notification No. 9/2017-I.T. (Rate) and exempt from IGST
leviable thereon and accordingly not taxable in the hands of the applicant
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