AAR : Classifies ‘Diagnostic /Clinical services’ under ‘Heath care services’, exempt from tax

May 15,2019

Kerala AAR holds that services provided by way of Diagnosis in relation to health care services provided by clinical establishment/ authorized medical practitioner/ paramedics rightly falls under Heading ‘Heath care services’ covered under SAC 9993, exempt from tax as per Sr. No 74 of Notification 12/2017 Central Tax dated June 28,2017; Finds that Diagnostic centers are organized facilities to provide diagnostic procedures such as radiological investigation, by ...


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