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    <title>2021 (1) TMI 371 - AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>The Authority for Advance Ruling ruled that the services of appointing Doctors, Nursing Staffs, Ambulances, and related administrative services provided to corporate entities were taxable under GST. Despite the applicant&#039;s argument that their services fell under exempt healthcare services, the Authority found that the services did not meet the criteria of healthcare services or a clinical establishment as defined in the relevant notification. Consequently, the services were deemed taxable at 18% CGST+SGST.</description>
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      <description>The Authority for Advance Ruling ruled that the services of appointing Doctors, Nursing Staffs, Ambulances, and related administrative services provided to corporate entities were taxable under GST. Despite the applicant&#039;s argument that their services fell under exempt healthcare services, the Authority found that the services did not meet the criteria of healthcare services or a clinical establishment as defined in the relevant notification. Consequently, the services were deemed taxable at 18% CGST+SGST.</description>
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