2019 (5) TMI 900

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l Establishment Act and are rendering services through qualified laboratory technicians, paramedical technicians, doctors and radiologist. According to them, medical diagnostic service activity will not attract GST either under forward charge or reverse charge mechanism by virtue of SI. No.74 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. Moreover, as per of the CGST Act, any person engaged exclusively in the business of supplying goods or services or both that are not Iiable to tax or exempt from tax are not liable to get registration. Therefore, GST registration not required for those persons, who are purely engaged in exempted or NIL rated supply. In the circumstances they sought-advance ruling on the following: ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ablished as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases. Therefore, a place established as an independent entity or part of an establishment referred above, in connection with the diagnosis or treatment of diseases where pathological, bacteriological, genetic, radiological, chemical, biological investigations or other diagnostic or investigative services with the aid of laboratory or other medical equipments, are usually carried on come under the definition of 'clinical establishments'. Hence, all treatment or diagnosis or care for illness, injury, deformity, abnormality or pregnancy by a clinical establishment is covered under health care treatment and are exempted, whet....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e microbiological, serological chemical, hematological, immune-hematological, immunological, toxicological, cytogenetic, exfoliative cytogenetic, histological, pathological or other examinations are performed of materials f fluids derived from the human body for the purpose of providing information on diagnosis, prognosis, prevention, or treatment of disease. These types of diagnosis or investigations rightly come under the category of health care services and are, therefore, eligible for exemption from GST. As per Section 22 of State Goods and Service Tax Act. every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act. As per Sec.23.of State Goods and Services Tax Act....