https://www.taxtmi.com/caselaws?id=769088 AAR Maharashtra ruled that applicant's cancer detection services do not qualify for GST exemption under Entry 74 of Notification 12/2017-CT(R). The services were classified under SAC 9981 (research and experimental development) rather than SAC 9993 (diagnostic services) as applicant lacked proper CDSCO licensing and validation for diagnostic testing. The authority determined the services constituted clinical research and development in biotechnology rather than healthcare services, making them ineligible for GST exemption benefits. en-us Thu, 27 Mar 2025 00:00:00 +0530 Sat, 07 Jun 2025 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769088 AAR Maharashtra ruled that applicant's cancer detection services do not qualify for GST exemption under Entry 74 of Notification 12/2017-CT(R). The services were classified under SAC 9981 (research and experimental development) rather than SAC 9993 (diagnostic services) as applicant lacked proper CDSCO licensing and validation for diagnostic testing. The authority determined the services constituted clinical research and development in biotechnology rather than healthcare services, making them ineligible for GST exemption benefits. Case-Laws GST Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769088