Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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The applicant, acting as an aggregator for diagnostic and lab services provided through third-party diagnostic labs, is liable to collect GST on the entire invoice amount raised on companies/insurance companies/insurance brokers, not merely on the margin. The applicable tax rate is based on the services being diagnostic services covered under healthcare services, classified under SAC 9993. The applicant does not qualify as an e-commerce operator or a clinical establishment eligible for exemption. Therefore, the applicant must collect GST on the diagnostic and lab services provided to clients. The applicant also does not fall under the definition of an "Insurance Agent" when invoicing insurance companies, and must raise invoices as per other companies. The issue of collecting Tax Collected at Source (TCS) is redundant since the applicant is not an e-commerce operator.
The applicant, acting as an aggregator for diagnostic and lab services provided through third-party diagnostic labs, is liable to collect GST on the entire invoice amount raised on companies/insurance companies/insurance brokers, not merely on the margin. The applicable tax rate is based on the services being diagnostic services covered under healthcare services, classified under SAC 9993. The applicant does not qualify as an e-commerce operator or a clinical establishment eligible for exemption. Therefore, the applicant must collect GST on the diagnostic and lab services provided to clients. The applicant also does not fall under the definition of an "Insurance Agent" when invoicing insurance companies, and must raise invoices as per other companies. The issue of collecting Tax Collected at Source (TCS) is redundant since the applicant is not an e-commerce operator.
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