https://www.taxtmi.com/caselaws?id=435932 The AAR Haryana ruled that healthcare services provided by a company to another hospital through outsourcing arrangements are not exempt from GST under Notification No. 12/2017. The applicant company sought exemption for gastroenterology services provided at the recipient hospital's premises, where both parties would share patient charges. The AAR held that since the service is rendered between two companies rather than directly to patients, it constitutes a taxable supply under GST. The authority emphasized that healthcare exemptions are intended to benefit patients directly, not commercial arrangements between corporate entities. en-us Thu, 12 Jan 2023 00:00:00 +0530 Mon, 14 Apr 2025 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435932 The AAR Haryana ruled that healthcare services provided by a company to another hospital through outsourcing arrangements are not exempt from GST under Notification No. 12/2017. The applicant company sought exemption for gastroenterology services provided at the recipient hospital's premises, where both parties would share patient charges. The AAR held that since the service is rendered between two companies rather than directly to patients, it constitutes a taxable supply under GST. The authority emphasized that healthcare exemptions are intended to benefit patients directly, not commercial arrangements between corporate entities. Case-Laws GST Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435932