https://www.taxtmi.com/caselaws?id=380172 The case involved a diagnostic service provider, M/s. Medivision Scan and Diagnostic Research Centre Pvt. Ltd., seeking clarity on GST registration requirements and exemptions under Notification No. 12/2017-CT (Rate). The Authority for Advance Rulings determined that diagnostic services provided by clinical establishments qualify as health care services exempt from GST. The ruling emphasized that diagnostic procedures supervised by specialists in diagnostic centers are eligible for GST exemption as health care services. Consequently, diagnostic service providers exclusively offering exempt services are not mandated to register under GST, as clarified by the judgment. en-us Fri, 12 Apr 2019 00:00:00 +0530 Mon, 12 Oct 2020 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380172 The case involved a diagnostic service provider, M/s. Medivision Scan and Diagnostic Research Centre Pvt. Ltd., seeking clarity on GST registration requirements and exemptions under Notification No. 12/2017-CT (Rate). The Authority for Advance Rulings determined that diagnostic services provided by clinical establishments qualify as health care services exempt from GST. The ruling emphasized that diagnostic procedures supervised by specialists in diagnostic centers are eligible for GST exemption as health care services. Consequently, diagnostic service providers exclusively offering exempt services are not mandated to register under GST, as clarified by the judgment. Case-Laws GST Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380172