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Case Law Details

Case Name : In re M/s. Medivision Scan and Diagnostic Research Centre P. Ltd. (GST AAR Kerala)
Related Assessment Year :
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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

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