Health care services exemption: diagnostic centres providing medical tests are GST-exempt; registration needed only if reverse-charge supplies received.
Diagnostic services performed by clinical laboratories and diagnostic centres-including biochemical, microbiological, pathological and radiological investigations conducted by qualified personnel-qualify as health care services provided by a clinical establishment and are exempt under the health-care services notification. Suppliers exclusively engaged in such exempt supplies are not required to register for GST, except where they receive supplies liable to tax under the reverse charge mechanism or otherwise fall within prescribed compulsory-registration categories. (AI Summary)