TaxTMI 
TaxTMI 
Pathology laboratory service provided by doctor is exempted or not?
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....athology laboratory service provided by doctor is exempted or not?<br> Query (Issue) Started By: - KANUBHAI PATEL Dated:- 18-1-2019 Last Reply Date:- 19-1-2019 Goods and Services Tax - GST<br>Got 2 Re....
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....plies<br>GST<br>Pathology laboratory service provided by doctor to its individual customers is exempted or not? Reply By Alkesh Jani: The Reply: Sir, In terms of Sl. No.74 Notification No.12/2017 d....
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....ated 28.06.2017 (as amended from time to time) "(a) health care services by a clinical establishment, an authorised medical practitioner or para-medics" is exempted from levy of GST. Moreove....
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....r, the definition of clinical establishment is given at 2(s) and same is as below:- "(s) "clinical establishment" means a hospital, nursing home, clinic, sanatorium or any other institution by, ....
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....whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in Indi....
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....a, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;" In view of above, I am of the view that query rai....
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....sed by you falls within the above ambit and is exempted service. Thanks, With regards, Reply By Ganeshan Kalyani: The Reply: The service is exempted.<br> Discussion Forum - Knowledge Sharing ....