https://www.taxtmi.com/caselaws?id=301623 The appellate authority upheld the ruling of the Advance Ruling Authority (AAR) that the diagnostic imaging services provided by the appellant do not qualify for GST exemption under Notification No. 12/2017-CT(R). The authority determined that the services are considered input services for hospitals and do not meet the criteria of "healthcare services" provided by a "clinical establishment" as defined in the notification. Despite the appellant's arguments regarding the nature of their services and compliance issues, the appeal was dismissed, affirming the denial of the GST exemption. en-us Wed, 24 Jun 2020 00:00:00 +0530 Tue, 18 Mar 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301623 The appellate authority upheld the ruling of the Advance Ruling Authority (AAR) that the diagnostic imaging services provided by the appellant do not qualify for GST exemption under Notification No. 12/2017-CT(R). The authority determined that the services are considered input services for hospitals and do not meet the criteria of "healthcare services" provided by a "clinical establishment" as defined in the notification. Despite the appellant's arguments regarding the nature of their services and compliance issues, the appeal was dismissed, affirming the denial of the GST exemption. Case-Laws GST Wed, 24 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301623