GST exemption for bio medical waste treatment services withdrawn; services to clinical establishments now subject to GST. Exemption under GST for services by operators of common bio medical waste treatment facilities to clinical establishments was omitted by Notification No. 4/2022 Integrated Tax (Rate). The prior exemption covered treatment, disposal and incidental processes supplied to entities defined as clinical establishments, including hospitals, nursing homes, clinics, sanatoriums and places providing diagnostic, investigative or treatment services in recognised systems of medicine in India.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for bio medical waste treatment services withdrawn; services to clinical establishments now subject to GST.
Exemption under GST for services by operators of common bio medical waste treatment facilities to clinical establishments was omitted by Notification No. 4/2022 Integrated Tax (Rate). The prior exemption covered treatment, disposal and incidental processes supplied to entities defined as clinical establishments, including hospitals, nursing homes, clinics, sanatoriums and places providing diagnostic, investigative or treatment services in recognised systems of medicine in India.
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