Exemption from GST for cord blood bank preservation services removed by notification, changing their tax treatment. Exemption from GST for services by cord blood banks relating to preservation of stem cells was omitted by Notification No. 4/2022 Integrated Tax (Rate) dated 13.7.2022, effective 18.7.2022, removing the specific tax relief previously afforded to those preservation services.
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Provisions expressly mentioned in the judgment/order text.
Exemption from GST for cord blood bank preservation services removed by notification, changing their tax treatment.
Exemption from GST for services by cord blood banks relating to preservation of stem cells was omitted by Notification No. 4/2022 Integrated Tax (Rate) dated 13.7.2022, effective 18.7.2022, removing the specific tax relief previously afforded to those preservation services.
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