Page 171 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] IN RE : DKMS BMST FOUNDATION INDIA 417

2020 (36) G.S.T.L. 417 (A.A.R. - GST - Kar.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
KARNATAKA
Dr. M.P. Ravi Prasad, Member (State Tax) and Shri Mashhood Ur Rehman
Farooqui, Member (Central Tax)
IN RE : DKMS BMST FOUNDATION INDIA

Advance Ruling No. KAR ADRG 24/2020, dated 23-4-2020
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 in-
vestigative services would be covered under the definition of “clinical estab-
lishment” as contemplated in paragraph 2(s) ibid - Consequently, services ob-
tained 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 En-
try 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 under re-
verse charge mechanism. [paras 11.3, 11.4, 12.1, 13, 14]
Ruling in favour of assessee
CASES CITED
Aditya Surgical Co. v. State of Karnataka — 2018 (10) G.S.T.L. 284 (Kar.) — Referred ................ [Para 6.7]
Aztecsoft Ltd. v. Commissioner — 2012 (26) S.T.R. 552 (Tribunal) — Referred ............................ [Para 6.7]
Behr-Hella Thermocontrol India Pvt. Ltd.
— Order of Authority for Advance Ruling, Maharashtra — Referred ................................. [Para 8.7]
Crompton Greaves Ltd. v. Commissioner — 2016 (42) S.T.R. 306 (Tribunal) — Referred ........... [Para 8.7]
Dr. Reddy’s Laboratories Ltd. v. Commissioner
— 2008 (232) E.L.T. 819 (Tribunal) — Referred ......................................................................... [Para 6.7]
Flex Engineering Ltd. v. Commissioner — 2012 (276) E.L.T. 153 (S.C.) — Referred ..................... [Para 6.7]
Integra Micro Software Services Pvt. Ltd. v. Commissioner
— 2012 (25) S.T.R. 369 (Tribunal) — Referred ........................................................................... [Para 6.7]
Stag Software Pvt. Ltd. v. Commissioner — 2008 (10) S.T.R. 329 (Tribunal) — Referred ............. [Para 6.7]
Sudarshan Chemicals Inds. Ltd. v. Commissioner
— 2010 (262) E.L.T. 974 (Tribunal) — Referred ......................................................................... [Para 6.7]
Total Oil India Ltd. v. Commissioner
— 2017 (5) G.S.T.L. 209 (Tribunal) — Referred ......................................................................... [Para 8.7]
REPRESENTED BY : Shri Ravi Banthia, Chartered Accountant and
Duly Authorised Representative, for the Assessee.
[Order]. - 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
GST LAW TIMES  21st May 2020  171