Case Law Details
In re Shubham Sarvam Medical Projects LLP (GST AAR Uttarakhand)
On perusal of aforesaid legal provisions , we find that all the healthcare services by a clinical establishment or authorized medical practitioner or para medics by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy and services by way of transportation of the patient to and from a clinical establishment are exempt from GST. However, hair transplant or cosmetic or plastic surgery does not get exemption and is taxed. Thus, all treatments excluding cosmetic treatments have been covered by this definition.
In view of the above, we find that the applicant is engaged in providing ‘healthcare services’ to the people of Uttarakhand and the same is classified under service code 9993. We also find that the said services are exempted from payment of GST as provided vide entry no, 74 of Notification No. 12/2017 dated 28.06.2017 (as amended from time to time).
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTARAKHAND
Note Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017. an appeal against this ruling lies before the appellate authority for advance ruling constituted under section- 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
