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GST exempt on supply of Occupational Health Check-up service by hospital
Case Law Details
- Case Name
- In re Baroda Medicare Private Limited (GST AAAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Gujarat, Advance Rulings
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In re Baroda Medicare Private Limited (GST AAAR Gujarat)
The issue raised by the appellant in the present case is whether the supply of Occupational Health Check – up service by the hospital i.e. nursing staff, doctors, paramedical staff on hospital’s payroll, working in different corporate for providing health check-up service, ambulance facility, and allied medical services to their employees and also the camps conducted for health check-up outside the hospitals, to be treated as Health Care service and hence not taxable under CGST/SGST.
The appellant has claimed...
