Page 172 - GSTL_21st May 2020_Vol 36_Part 3

418 GST LAW TIMES [ Vol. 36
ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the
KGST Act.
2. The applicant is a company registered under the provisions of the
Goods and Services [Tax] Act, 2017. The applicant states that they are a not for
profit organisation facilitating the treatment of blood cancer and other blood dis-
orders by promoting awareness and encouraging people to register as a potential
blood stem cell donors as well as facilitating the process of blood stem cell dona-
tions.
3. The applicant has sought advance ruling in respect of the following
questions :
(1) Whether in the facts and circumstances of the case, DKMS BMST
Foundation India is liable to pay Integrated Goods and Services Tax
on the Human Leukocyte Antigen (‘HLA’) testing services per-
formed by the overseas laboratory outside India on the Human
Buccal Swabs sent by DKMS-BMST from India?
Later at the time of personal hearing, he has modified the question
and sought the advance ruling on the following questions :
(1) from the overseas laboratory falls under the definition of
health care services by a clinical establishment, thereby ex-
empt from the tax leviable thereon and accordingly not taxa-
ble in the hands of DKMS-BMST.
(2) Notwithstanding the outcome of Question 1, whether in the
facts and circumstances of the case, DKMS BMST Foundation
India (‘DKMS BMST’) is liable to pay Integrated Goods and
Services Tax on the testing services performed by the over-
seas laboratory outside India on the Human Buccal Swabs
sent by DKMS BMST from India?
4. The applicant furnishes some facts relevant to the stated activity.
(a) The applicant states that they are a joint venture of two reputed
non-profit organisations, BMST (Bangalore Medical Services Trust)
and DKMS, one of the largest international, not for profit blood
stem cell donor centres in the world. DKMS-BMST is a company in-
corporated under Section 8 of the Companies Act, 2013, and has ob-
tained certificate of incorporation (‘COI’) bearing certificate No.
U74900KA2015NPL082065, dated 6th of August, 2015.
(b) DKMS-BMST is a charitable organisation and has obtained certifi-
cate w.r.t. Section 12AA(1)(b) of the Income-tax Act, 1961 and an
approval under Section 80G(5)(vi) of the Income-tax Act, 1961.
(c) A ‘prior permission’ under Foreign Contribution Regulation Act
(‘FCRA’), 2010 to receive foreign contribution is provided to a not
for profit organisation. DKMS-BMST, being a not for profit organi-
sation, has received a ‘prior permission’ under FCRA, 2010 for the
receipt of foreign contribution in the nature of cash dona-
tions/funding by way of foreign share capital from DKMS, Germa-
ny. The permission was granted in August 2017 and is valid for a
period of 5 years.

GST LAW TIMES  21st May 2020  172