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2021 (12) TMI 111 - AAR - GSTExemption from GST - lump-sum amount received for Health care Services to be provided for 20 years by the applicant as “Diamond Plan” - Applicability of Sr. No. 74 of Notification No. 12/2017- Central Tax. - HELD THAT:- The scope of supply of services by the applicant is ‘health care services’ by a clinical establishment and also that the applicant’s Partner Dr. P.G.Korodia is an authorised medical practitioner. The subject consideration is received for health care services. Further applicant’s tie up with the other hospital for diagnosis does not alter the scope of supply of health care services by the applicant to its service recipients. M/s Divyajivan supplies Health care Services under Diamond Plan which merits exemption from GST vide Sr. No. 74 of said Notification No. 12/2017- CT(R).
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