https://www.taxtmi.com/caselaws?id=377859 GST exemption under serial no. 74 of Notification No. 12/2017-Central Tax (Rate) was available only to a provider that independently satisfied the definition of a Clinical Establishment and proved the prescribed conditions on record. The applicant failed to show its own accreditation or independent authority to issue diagnostic reports, as the arrangement was found to be collaborative or subcontracted rather than service provision in its own right. The exemption was therefore denied, and the applicant was held not to qualify as a Clinical Establishment. en-us Mon, 21 Jan 2019 00:00:00 +0530 Fri, 07 Mar 2025 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377859 GST exemption under serial no. 74 of Notification No. 12/2017-Central Tax (Rate) was available only to a provider that independently satisfied the definition of a Clinical Establishment and proved the prescribed conditions on record. The applicant failed to show its own accreditation or independent authority to issue diagnostic reports, as the arrangement was found to be collaborative or subcontracted rather than service provision in its own right. The exemption was therefore denied, and the applicant was held not to qualify as a Clinical Establishment. Case-Laws GST Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377859