A clinical establishment engaged purely in diagnostic services such as clinical biochemistry, micro biology, chemotology, clinical pathology, radiology, ECG, radiometry, pulmonary function test etc. comes under purview of Clinical Establishment Act and are rendering services through qualified laboratory technicians, paramedical technicians, doctors and radiologist. As per SRO. No. 371/2017 vide SL. No. 74 (Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017, services by way of diagnosis come under category of health care services covered under SAC 9993 in connection with health care services provided by a clinical establishment and are, therefore, exempt from GST
FOR ADVANCE RULINGS, KERALA
Medivision Scan & Diagnostic Research Centre (P.) Ltd., In re
ADVANCE RULING NO. KER/41/2019
APRIL 12, 2019
Shojan K. Antony for the Applicant.
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Refer also GST Exemption : Free Study Material
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