Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Page of 4801
Press 'Enter' after typing page number.
1081 to 1100 of 96001 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Healthcare services rendered for diagnosis, treatment, or care of dermatological diseases such as psoriasis, dandruff, dermatitis, fungal infections, folliculitis, and similar ailments were treated as "health care services" and held exempt under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate), since they are therapeutic services aimed at treating medical conditions; exemption was allowed for such services. Services in the nature of hair transplant/hair fixing or other cosmetic/plastic procedures were held not to qualify for the exemption where undertaken for aesthetic enhancement, and would be exempt only if performed to restore or reconstruct anatomy or bodily functions affected by congenital defect, developmental abnormality, injury, or trauma; exemption was denied for purely cosmetic services. - AAR
Healthcare services rendered for diagnosis, treatment, or care of dermatological diseases such as psoriasis, dandruff, dermatitis, fungal infections, folliculitis, and similar ailments were treated as "health care services" and held exempt under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate), since they are therapeutic services aimed at treating medical conditions; exemption was allowed for such services. Services in the nature of hair transplant/hair fixing or other cosmetic/plastic procedures were held not to qualify for the exemption where undertaken for aesthetic enhancement, and would be exempt only if performed to restore or reconstruct anatomy or bodily functions affected by congenital defect, developmental abnormality, injury, or trauma; exemption was denied for purely cosmetic services. - AAR
Note: It is a system-generated summary and is for quick reference only.