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Healthcare Services Through Partner Hospital Eligible for GST Exemption: Karnataka HC
Case Law Details
- Case Name
- Healthcare Global Enterprises Ltd Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Healthcare Global Enterprises Ltd Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court)
GST Exemption on Healthcare Services Available Even When Rendered Through Another Hospital Under Revenue-Sharing Arrangement: Karnataka High Court
The Karnataka High Court held that healthcare services provided through a revenue-sharing arrangement between two clinical establishments continue to enjoy GST exemption under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017. The Revenue had sought to levy 18% GST by classifying the petitioner’s share of revenue r...
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