GST exemption for Health care services under GST : AAR ruling

“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

Ruling

Applicant qualifies as clinical establishment and Service provided by applicant qualify to be Health care Services.

THE AUTHORITY ON ADVANCE RULINGS
IN KARNATAKA
(GOODS AND SERVICE TAX)

Advance Ruling No KAR/ADRG 5/2018

M/s SAYRE THERAPUSTICS

Dated 21.03.2018

 

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