https://www.taxtmi.com/caselaws?id=792926 A clinical establishment's services rendered through another hospital were treated as health care services exempt from GST under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate). The Court read the circular as confirming that amounts retained or shared with medical professionals do not alter the exemption, and held that the benefit cannot be defeated by recharacterising the arrangement as support services or by indirect taxation of an exempt medical service. It also held that writ jurisdiction was available because the show cause notices lacked a jurisdictional basis. The impugned Section 73 notices and Form GST DRC-01 proceedings were quashed. en-us Thu, 30 Apr 2026 00:00:00 +0530 Thu, 04 Jun 2026 18:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792926 A clinical establishment's services rendered through another hospital were treated as health care services exempt from GST under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate). The Court read the circular as confirming that amounts retained or shared with medical professionals do not alter the exemption, and held that the benefit cannot be defeated by recharacterising the arrangement as support services or by indirect taxation of an exempt medical service. It also held that writ jurisdiction was available because the show cause notices lacked a jurisdictional basis. The impugned Section 73 notices and Form GST DRC-01 proceedings were quashed. Case-Laws GST Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792926