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No GST exemption to non-clinical body on Healthcare services
Case Law Details
- Case Name
- In re M/s. J C Genetic India Private Limited (GST AAR Madhya Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Madhya Pradesh, Advance Rulings
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In re M/s. J C Genetic India Private Limited (GST AAR Madhya Pradesh)
Whether exemption provided under Sr No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant?
Applicant has failed to prove their legal status as Clinical Establishment and they are merely working as ancillary or sub-contractors to other accredited companies, and accordingly the Applicant are not entitled to avail exemption under Notification no.12/2017-CT(Rate) and corresponding notification issued under MPGST Act. We hold accordingly.
FULL TEXT OF ORDER OF AUTHO...
