https://www.taxtmi.com/forum/issue?id=118655 The core question is whether GST exemption for health care services extends to hotels or resorts that, through revenue sharing MOUs or joint ventures with registered medical institutions and authorised practitioners, provide diagnosis, treatment or care on premises. The notification's defined terms and the CBIC circular support a broad exemption for services delivered by authorised practitioners in entities that function as clinical establishments, while revenue authorities may counter that retention by hotels represents taxable support services or that joint venture structure separates supplies among legal persons. en-us Wed, 19 Jul 2023 20:58:55 +0530 Thu, 23 Jan 2025 15:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118655 The core question is whether GST exemption for health care services extends to hotels or resorts that, through revenue sharing MOUs or joint ventures with registered medical institutions and authorised practitioners, provide diagnosis, treatment or care on premises. The notification's defined terms and the CBIC circular support a broad exemption for services delivered by authorised practitioners in entities that function as clinical establishments, while revenue authorities may counter that retention by hotels represents taxable support services or that joint venture structure separates supplies among legal persons. Discussion-Forum GST Wed, 19 Jul 2023 20:58:55 +0530 https://www.taxtmi.com/forum/issue?id=118655