GST on support services for research on Prevention of Epilepsy

In re Vivaan Ventures (GST AAR Karnataka)

(a) What will be the SAC applicable to the activities undertaken by M/s Vevaan Ventures?

The services provided by the applicant, as explained earlier is not in connection with the diagnosis or treatment or care for illness and is related to support services for research and is covered under SAC 998599 and hence is not covered under healthcare services and thereby not covered under entry no. 74 of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017.

(b) Whether the exemption given under Notification No. 9/2017-Integrated Tax(Rate) dated 28.06.2017 is applicable to the applicant?

The opinion of the applicant that their activity would be covered under “health care services” is examined and found that the term “health care services” is defined in Notification No. 9/2017-Integrated Tax(Rate) dated 28.06.2017 in clause (zg) of para 2 and the same reads as under:-

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