https://www.taxtmi.com/article/detailed?id=16771 Healthcare services rendered by a clinical establishment remain exempt from GST under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate) even when the services are provided to patients through another hospital under a revenue-sharing arrangement. The predominant character of the supply was medical treatment rendered directly to patients, and the exemption could not be defeated by treating the arrangement as taxable Support Services under SAC 9985 merely because consideration was shared between the hospitals. en-us Sat, 27 Jun 2026 08:35:21 +0530 Sat, 27 Jun 2026 08:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16771 Healthcare services rendered by a clinical establishment remain exempt from GST under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate) even when the services are provided to patients through another hospital under a revenue-sharing arrangement. The predominant character of the supply was medical treatment rendered directly to patients, and the exemption could not be defeated by treating the arrangement as taxable Support Services under SAC 9985 merely because consideration was shared between the hospitals. Articles Goods and Services Tax - GST Sat, 27 Jun 2026 08:35:21 +0530 https://www.taxtmi.com/article/detailed?id=16771