Exempted Service:- Health Care Service (Entry No.74) Services by way of:- a. Health care services by a clinical establishment, an authorized medical practitioner or paramedics. b. Services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. Health Care Services (Sec.2 of CGST Act, 2017):- As it […]
Deductions in respect of Profits and Gains from Housing Projects (Section 80-IBA)- In order to provide impetus to affordable housing sector to achieve the larger objective of ‘Housing for All’, section 80-IBA has been inserted.
