https://www.taxtmi.com/caselaws?id=398218 The Authority for Advance Ruling determined that the medical service provider could avail GST input tax credit on equipment, furniture, reagents, and consumables for establishing a Molecular Diagnostic Laboratory. The diagnostic services provided were considered exempt from tax under the CGST and KGST Acts as "health care services." The applicant was eligible for input tax credit on the purchased assets, subject to restrictions under Section 17(2) of the CGST Act. en-us Mon, 07 Sep 2020 00:00:00 +0530 Thu, 19 Nov 2020 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398218 The Authority for Advance Ruling determined that the medical service provider could avail GST input tax credit on equipment, furniture, reagents, and consumables for establishing a Molecular Diagnostic Laboratory. The diagnostic services provided were considered exempt from tax under the CGST and KGST Acts as "health care services." The applicant was eligible for input tax credit on the purchased assets, subject to restrictions under Section 17(2) of the CGST Act. Case-Laws GST Mon, 07 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398218