Research Support Services Classified Under SAC 998599 Not Exempt from GST Due to Lack of Healthcare Connection.

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....Classification of services - HSN Code - Healthcare services or not - The services provided by the applicant, as explained earlier is not in connection with the diagnosis or treatment or care for illness and is related to support services for research and is covered under SAC 998599 and hence is not covered under healthcare services - Benefit of exemption from GST is not available - AAR....