TaxTMI 
TaxTMI 
Pathology laboratory service provided by doctor to its individual customers is exempted or not?
Pathology laboratory service provided by doctor is exempted or not?
18 Jan 2019 
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Health care services exemption: pathology laboratory services by medical practitioners qualify for GST relief as diagnostic services.
Services described as health care by a clinical establishment, an authorised medical practitioner or para-medics are outside the scope of GST. The definition of clinical establishment includes places established to carry out diagnostic or investigative services of diseases; accordingly, pathology laboratory services rendered by a medical practitioner or at a diagnostic facility fall within the health care services exemption. (AI Summary)
Services described as health care by a clinical establishment, an authorised medical practitioner or para-medics are outside the scope of GST. The definition of clinical establishment includes places established to carry out diagnostic or investigative services of diseases; accordingly, pathology laboratory services rendered by a medical practitioner or at a diagnostic facility fall within the health care services exemption. (AI Summary)