In re Matrix Imaging Solutions India Private Limited (GST AAR Karnataka)
The diagnostic services provided by the applicant to Hospitals and other establishments are covered under entry no. 74 of the Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 and hence are exempted from CGST. Similarly, the services are also exempted under the Karnataka Goods and Services Tax Act, as it is covered under entry no.74 of Notification (12/2017) No. FD 48 CSL 2017 dated 29.06.2017.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017
1. M/s Matrix Imaging Solutions India Private Limited, (called as the `Applicant’ hereinafter), is a unregistered person, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000-00.each under the CGST Act and the KGST Act.
2. The Applicant is a Private Limited Company and is not registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question:
Whether they, being a health care service provider, are exempted from tax or not?
3. The applicant furnishes some facts relevant to the stated activity:
a. The applicant states that they are in the business of providing health care services and’cater to the Government Hospitals only on PPP Model for a limited contract period.
b. As per the contract, the applicant has been allotted the contract of providing diagnostic services in the Government Hospitals through a tender selection process.
c. All expenditure related to the services provided by the applicant are borne by the applicant themselves, and the applicant receives the bills for the same by vendors of different GST slabs. The applicant pays the expenses including GST. Meanwhile the applicant states that he does not take any ITC as their services does not come under GST as per the opinion provided by the experts based on Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017.
d. Further, the applicant states that they do not take any services which comes under reverse charge mechanism under the Goods and Services Tax Act, 2017.
e. The applicant provides the list of services provided to different Hospitals
