The Exemption is service specific and service provider specific.Thus to qualify for the said exemption and establishment has to satisfy dual condition of providing Health care services as well as being clinical establishment.
As the service provided by the applicant may be healthcare services, they do not qualify to be a clinical establishment .
Applicant are not entitled to avail exemption under Notification No. 12/2017-Central Tax (Rate) and corresponding notification issued under MPGST Act
AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH
J C Genetic India (P.) Ltd., In re
ORDER NO. 24/2018/AAR/R-28/01
JANUARY 21, 2019
S.C. Tiwari for the Applicant.
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