• 2022 (6) TMI 34 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT

  Exemption from CGST/SGST - Healthcare services provided to business entity - composite supply or not - supply of medicines, surgical items, implants, consumables and other allied services items prov... ...

• 2023 (6) TMI 487 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN

  Exemption form GST - Composite supply or not - health care services or not - supply of services by treatment of patients suffering from SUD as out-patient - Applicability of entry 74(a) of notificatio... ...

• 2022 (1) TMI 902 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA

  Classification of goods / services - Zirconium Oxide Ceramic Dental Blanks in different sizes - whether classifiable under Chapter Heading 69091200 as Ceramic Product as at this stage Artificial Tee... ...

• 2022 (8) TMI 1239 - AUTHORITY FOR ADVANCE RULING, KERALA

  Levy of GST - health-care services provided to patients at their residence by the applicant through qualified nurses and other technically qualified persons - applicability of SI. No. 74 of N/N. 12/20... ...

• 2022 (3) TMI 1144 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT

  Exemption form GST - healthcare services - benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 - composite supply of services or not - whether the appellant... ...

• 2021 (2) TMI 196 - AUTHORITY FOR ADVANCE RULING, KARNATAKA

  Levy of GST - requirement of registration - services rendered to the Hospitals / Laboratories/ Biobanks registered in United States of America (USA) and other countries includes export of intellectual... ...

• Budget 2010-11- Levying tax on Medical Services - The Case of Delivering a Genetically Modified Baby

  Introduction 1.0 In order to evaluate applicability of the provision of a statute levying tax, one is required to look at the nature of the transaction and, at times, the type of tax payer. In gene... ...

• Exceptions related to Health Care [ Entry no. 74 & 74A ]

  Exemption Entry No. 74 Services by way of Health Care Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or ... ...

• HEALTH CARE SERVICES BY CLINICAL ESTABLISHMENTS. GST EXEMPTION

  HEALTH CARE SERVICES CLINICAL ESTABLISHMENTS. GST EXEMPTION. Preamble: Since ancient times it is acknowledged fact that, Health is wealth . 1.The Clinical Establishments (Registrati... ...

• 2021 (3) TMI 547 - AUTHORITY FOR ADVANCE RULING, GUJARAT

  Levy of CGST/SGST - composite supply of health care treatment or not - supply of medicines, surgical items, implants, consumables and other allied services items provided by the hospital through the... ...

• 2021 (1) TMI 371 - AUTHORITY FOR ADVANCE RULING, GUJARAT

  Taxable Service or Exempt Service - Specified services of appointing Doctors, Nursing Staffs, Ambulances and relating administrative services to corporate entities (Factory/ plant) - HELD THAT:- The ... ...

• 2023 (6) TMI 488 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN

  Classification of supply - composite supply or not - healthcare services - supply of medicines and other procedures during treatment in patients admitted to hospital - supply of medicines and other pr... ...

• 2023 (8) TMI 615 - CESTAT NEW DELHI

  Exemption from Service Tax - Interpretation of statute - N/N. 25/2012 ST dated 20.06.2012 - cosmetic or plastic surgery is excluded from the purview of the Notification or not - Autologous Micrograft ... ...

• 2023 (3) TMI 1318 - AUTHORITY FOR ADVANCE RULING, HARYANA

  Exemption from GST - Healthcare services - sharing of the charges paid by the patients - contract of taking a space with all amenities related to the Gastroenterological department - whether the consi... ...

• 2020 (3) TMI 896 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL

  Clinical establishment or not - supply of health care service from a clinical establishment - exempt under Entry No. 74 of the Exemption Notification or not - whether the Applicant is a clinical esta... ...

• Clarification regarding changes made or proposed in Budget 2012-2013

  <!--[if gte mso 9]> hp 14.00 <![endif][if gte mso 9]> Normal 0 false false false EN-US X-NONE X-NONE ... ...

• 2024 (2) TMI 229 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA

  Exemption from GST - Composite supply - health care services - supply of medicines, drugs and consumables used in the course of providing health care services to in-patients during the course of diagn... ...

• 2020 (6) TMI 119 - MADRAS HIGH COURT

  Levy of VAT - Medical services for in house patients - stents, valves, medicines, x-ray and other goods used while treating their in house patients - works contracts or not - deemed sale - whether in ... ...

• 2023 (1) TMI 785 - AUTHORITY FOR ADVANCE RULING, GUJARAT

  Exemption from GST - HealthCare services or not - Failure to furnish details and documents - lump-sum amount received for Health care Services to be provided for 20 years by the applicant as Diamond P... ...

• 2018 (7) TMI 75 - AUTHORITY FOR ADVANCE RULINGS, GUJARAT

  Classification of manufactured goods - Cryo Container, also known as Liquid Nitrogen Containers - Whether supply of Cryo Container (Liquid Notrogen Containers) is classifiable under HSN 7613 0019 or H... ...

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