Nil GST payable on health care services by a clinical establishment

In Re Sayre Therapuetics Private Limited (AAR Karnataka)

Advance Ruling Sought on Following Issue

Health care services provided by clinical establishments, an authorised medical practitioner or para-medics are exempted vide SL.No. 74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017. Therefore the issue/s before us to decide are

a. Whether the Applicant qualifies as clinical establishment?

b. Whether the services provided by the applicant qualifies to be health care services?”

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