https://www.taxtmi.com/caselaws?id=415345 A 20-year Diamond Plan for healthcare services was treated as a composite supply of health care by a clinical establishment through an authorised medical practitioner. Preventive health check-ups, diagnosis, treatment and related care fell within the scope of health care services, and the use of tie-up hospitals for diagnostic support did not alter the essential character of the supply. On that basis, the consideration received under the plan was held exempt from GST under Sr. No. 74 of Notification No. 12/2017-Central Tax (Rate). en-us Mon, 18 Oct 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415345 A 20-year Diamond Plan for healthcare services was treated as a composite supply of health care by a clinical establishment through an authorised medical practitioner. Preventive health check-ups, diagnosis, treatment and related care fell within the scope of health care services, and the use of tie-up hospitals for diagnostic support did not alter the essential character of the supply. On that basis, the consideration received under the plan was held exempt from GST under Sr. No. 74 of Notification No. 12/2017-Central Tax (Rate). Case-Laws GST Mon, 18 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415345