Case Law Details
In re M/s. Medivision Scan and Diagnostic Research Centre Private Ltd. (GST AAR Kerala)
The Kerala Authority for Advance Ruling (AAR) recently held that the services provided by diagnostic centre is a clinical establishment and providing Health Care Service therefore exempted from GST.
(i) Whether Diagnostic Service Provider has to take registration under GST?
By virtue of section 23 of State Goods and Services Tax Act, any person engaged exclusively in the business of supplying goods or services or both, that are not liable to tax or wholly exempt from tax under GST Act, are not liable to take registration. However, such persons are liable to obtain registration if they are receiving any goods or services liable to tax under reverse charge as per notifications issued under Section 9(3) of the State Goods and Service Tax Act.
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