https://www.taxtmi.com/caselaws?id=377859 The authority ruled that the applicant, a healthcare company, does not qualify for the exemption under Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 and the corresponding notification under the MPGST Act. The applicant's services were deemed to not meet the criteria of healthcare services by a clinical establishment as they were functioning more as a subcontractor to accredited companies rather than an independent clinical establishment. Therefore, the applicant was not entitled to the benefits specified under the notifications. en-us Mon, 21 Jan 2019 00:00:00 +0530 Fri, 07 Jun 2019 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377859 The authority ruled that the applicant, a healthcare company, does not qualify for the exemption under Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 and the corresponding notification under the MPGST Act. The applicant's services were deemed to not meet the criteria of healthcare services by a clinical establishment as they were functioning more as a subcontractor to accredited companies rather than an independent clinical establishment. Therefore, the applicant was not entitled to the benefits specified under the notifications. Case-Laws GST Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377859