Page 176 - GSTL_21st May 2020_Vol 36_Part 3

422 GST LAW TIMES [ Vol. 36
of donors, including but not limited to HLA typing data required
for donor and patient matching.
(n) With the help of upsurge in the details of potential donors in the
global database, the chances of patients finding a suitable match in-
creases to a large extent, thereby, increasing the chances of blood
cancer treatment. It is also pertinent to note than the entire purpose
of the said database is assisting in treatment of patient’s blood can-
cer and other blood disorders.
(o) After, a donor has been identified as a match, because, he/she has
the same tissue type as a patient in need of a transplant, the appli-
cant facilitates the process leading to blood stem cell donation. It
provides comprehensive post donation support and monitors the
short-and long-term health of adult unrelated volunteer donors
who have provided hematopoietic stem cells.
(p) To allow a donor patient matching and facilitate the process leading
to blood stem cell donation, the applicant procures certain goods
and services from India/outside India. One such service is the HLA
testing service, which is procured by the applicant in India from
DKMS Life Science Lab GmbH in Germany (hereinafter referred to
as ‘LSL DE’).
(q) HLA testing, also known as HLA typing or tissue typing service, is
a DNA test that identifies transcriptions of antigens on the surface
of cells and tissues. It is used to match a transplant recipient with a
compatible donor.
HLA testing Services involve currently the following kinds of test-
ing :
(a) General Testing of HLA-A, -B, -C, -DRB, -DOB, -DPB
(b) Blood Group Testing
(c) CCR5 Testing
(d) KIR Testing
(e) CMV IgG Antibody Testing.
The applicant has entered into an agreement with LSL DE to provide the said
laboratory testing services to the applicant.
5. Regarding the question for the advance ruling, the applicant states as
under :
5.1 On the background of the activities carried out by the applicant
(a) The first and integral step of identifying the HLAs of potential do-
nors by creating a registry/database of potential donors: DKMS-
BMST conducts various programs, campaigns, drives etc. to create
awareness about the registry of potential blood stem donors main-
tained by it and the need for people to register with DKMS-BMST.
Thus, in such awareness drives, educational drives etc., DMKS-
BMST collects samples of buccal swabs/human DNA from potential
donors in India, marks each swab with a donor ID and sends these
samples to LSL DE, Germany. To provide for the required HLA typ-

GST LAW TIMES  21st May 2020  176