Pathology laboratory service provided by doctor to its individual customers is exempted or not?
Pathology laboratory service provided by doctor is exempted or not?
KANUBHAI PATEL
Pathology lab services by doctors are exempt from GST under Notification No. 12/2017, confirming healthcare service exemption. A discussion on whether pathology laboratory services provided by a doctor are exempt from Goods and Services Tax (GST) concluded that these services are indeed exempt. This conclusion is based on Notification No. 12/2017, which states that health care services by clinical establishments, authorized medical practitioners, or paramedics are exempt from GST. The definition of a clinical establishment includes facilities offering diagnostic or investigative services, thus covering the services in question. Both respondents in the forum confirmed the exemption status of such services under the GST framework. (AI Summary)