Nil GST payable on health care services by a clinical establishment

In Re Sayre Therapuetics Private Limited (AAR Karnataka) Advance Ruling Sought on Following Issue 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 the services provided by the applicant qualifies to be health care services?” Held- In the instant case the Applicant is involved in providing the services of diagnos...