Applicant Engaged in diagnosis, pre and post counselling, therapy and prevention of diseases by providing tests
“Health care services provided by clinical establishments, an authorised medical practitioner or para-medics are exempted vide SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017. Therefore the issue/s before us to decide are
a. Whether the Applicant qualifies as clinical establishment?
b) Whether Service provided by applicant qualify to be Health care Services
Applicant qualifies as clinical establishment and Service provided by applicant qualify to be Health care Services.
THE AUTHORITY ON ADVANCE RULINGS
(GOODS AND SERVICE TAX)
Advance Ruling No KAR/ADRG 5/2018
M/s SAYRE THERAPUSTICS
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