AAR, Biotech’s Cancer Test not exempt from GST: Case of Epigeneres Biotech Private Limited, AAR Maharashtra Ruling Dated 27th March 2025. AAR ruled that the provision of diagnostic services by the applicant would not qualify for exemption from GST under Entry, No.74 of notification No.12/2017 dated 28thJune 2017. The Service Tax Accounting Code (SAC) 9981 would become relevant in this case. (AAR MH Ruling Dated 27/03/2025)