https://www.taxtmi.com/caselaws?id=761913 The Karnataka AAR ruled that an applicant operating a digital platform for diagnostic and lab services must collect GST on the entire invoice amount, not just the margin. The AAR determined the applicant does not qualify as an e-commerce operator since they procure services from diagnostic labs and add markup before invoicing clients. The services fall under SAC 9993 as healthcare diagnostic services. The applicant cannot claim exemption under Notification 12/2017 as they are not a clinical establishment but an aggregator. Since not qualifying as an e-commerce operator, TCS collection requirements don't apply. The applicant also doesn't qualify as an insurance agent when invoicing insurance companies. en-us Wed, 13 Nov 2024 00:00:00 +0530 Sat, 17 May 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761913 The Karnataka AAR ruled that an applicant operating a digital platform for diagnostic and lab services must collect GST on the entire invoice amount, not just the margin. The AAR determined the applicant does not qualify as an e-commerce operator since they procure services from diagnostic labs and add markup before invoicing clients. The services fall under SAC 9993 as healthcare diagnostic services. The applicant cannot claim exemption under Notification 12/2017 as they are not a clinical establishment but an aggregator. Since not qualifying as an e-commerce operator, TCS collection requirements don't apply. The applicant also doesn't qualify as an insurance agent when invoicing insurance companies. Case-Laws GST Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761913