No GST on Diagnostic services by clinical establishment being health care services : AAR

By | May 16, 2019
(Last Updated On: May 16, 2019)

 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

S. ANIL KUMAR AND B.S. THYAGARAJABABU, MEMBER

ADVANCE RULING NO. KER/41/2019

APRIL  12, 2019

Shojan K. Antony for the Applicant.

Download Ruling Click here 

Refer also GST Exemption : Free Study Material

Leave a Reply

Your email address will not be published. Required fields are marked *