https://www.taxtmi.com/caselaws?id=423193 AAAR Gujarat held that occupational health check-up services provided by hospitals to corporate entities qualify as exempt healthcare services under GST. The authority ruled that OHC services, including diagnosis and preventive care delivered by hospital staff at corporate locations or external camps, fall within the definition of healthcare services under Entry 74 of Notification 12/2017. The exemption applies regardless of whether services are provided within or outside the clinical establishment, as healthcare services encompass preventive care and can be delivered at various locations including firms and schools. en-us Mon, 23 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423193 AAAR Gujarat held that occupational health check-up services provided by hospitals to corporate entities qualify as exempt healthcare services under GST. The authority ruled that OHC services, including diagnosis and preventive care delivered by hospital staff at corporate locations or external camps, fall within the definition of healthcare services under Entry 74 of Notification 12/2017. The exemption applies regardless of whether services are provided within or outside the clinical establishment, as healthcare services encompass preventive care and can be delivered at various locations including firms and schools. Case-Laws GST Mon, 23 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423193