AAR: Diagnostic services to hospitals, being a “health-care service”, exempt from GST

Oct 22,2019

Karnataka AAR rules that diagnostic services provided by the applicant to Hospitals and other establishments are exempted from GST being covered under “Services by way of  health care services by a clinical establishment” at entry 74 of the Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017; Notes that the applicant has entered into a contract with a Hospital for providing diagnostic services in their premises for the patients referred by the hospital fo...

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