No GST exemption to non-clinical body on Healthcare services

In re M/s. J C Genetic India Private Limited (GST AAR Madhya Pradesh) Whether exemption provided under Sr No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant? Applicant has failed to prove their legal status as Clinical Establishment and they are merely working as ancillary or sub-contractors to other accredited companies, and accordingly the Applicant are not entitled to avail exemption under Notification no.12/2017-CT(Rate) and corresponding notification issued under MPGST Act. We hold accordingly. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE R...