GST on diagnostic & treatment services rendered to Hospitals/Labs/biobanks registered outside India

In re Dr. H.B. Govardhan (GST AAR Karnataka) (a) Is the applicant eligible to be registered under GST Act? The applicant is providing Business Promotion & Management Services, covered under SAC 9983 and are taxable as discussed at para 11 supra. The applicant being a service provider, as an intermediary, becomes a taxable person and hence is liable for registration in terms of Section 22(1) of CGST Act 2017. Therefore the applicant is liable for registration subject to threshold limit of turnover. (b) Is there any tax liability on services rendered to the Hospitals/Laboratories/ Biobanks r...