TMI Blog2019 (5) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... oratory with one or more of the following; where 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 24, persons who are required to pay tax under reverse charge shall obtain registration. Therefore, as per Section 24 of the State Goods and Services Tax Act, compulsory re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice provider has to take registration under GST. (ii) Whether the applicant is exempt from GST considering the exemption provided in the Notification No. 12/2017-CT (Rate) dtd.28-06-2017. The authorized representative was heard, it has been pointed out that health care services provided by a clinical establishment an authorized medical practitioner or para medics are exempted by Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017. As per the clause 2 (zg) of the Notification No.12/2017-Central Tax (Rate) dtd.28.06.2017 health care services means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by a clinical establishment or in their individual capacity. The matter was examined in detail. As per SRO.No.371/2017 vide sl.no.74, service covered under SAC 9993 in connection with health care by a clinical establishment, and authorized medical practitioner or paramedics is exempted. Services by way of diagnosis come under the category of health care services as per Clause 2(zg) of SRO.No. 371/2017. Similarly, a clinical establishment offering services of diagnosis squarely comes under the category of clinical establishment as per Clause 2(s) of SRO.NO.371/2017. In the instant case, the applicant offers services such as medical diagnostic tests to facilitate diagnosis process and, therefore, the services provided by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices Tax Act, any person engaged exclusively in the business of supplying goods or services or both, that are not liable to tax or wholly exempt from tax under GST Act, are not liable to take registration. Section 24 of the State Goods and Services Tax Act, enlists eleven categories of persons who shall compulsorily obtain registration. In view of the non-obstante clause in Section 24; it is mandatory for the prescribed persons to obtain registration even though the conditions prescribed in Section 22 are not fulfilled. As per Section 24, persons who are required to pay tax under reverse charge shall obtain registration. Therefore, as per Section 24 of the State Goods and Services Tax Act, compulsory registration would be for persons exclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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