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 Please become a Premium member. If you are already a Premium member, login here to access the full content.