AAR: HLA Testing services received from overseas laboratory, exempt from IGST

AAR holds that Human Leukocyte Antigen (HLA) testing services performed by overseas laboratory outside India on Human Buccal Swabs sent by applicant from India is exempt from IGST under Entry 77 of Notification No. 9/2017-Integrated Tax (Rate) being Health care services by clinical establishment; Notes that applicant is a joint-venture of two not-for-profit organization facilitating the treatment of blood cancer and other blood disorders by promoting awareness and encouraging...