Diagnostic Centre is providing Healthcare Service, No GST: AAR Kerala

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 ...