TMI BlogLevy of GST - Whether the nominal charges received from patients (who is an essential clinical materials...Levy of GST - Whether the nominal charges received from patients (who is an essential clinical materials for education laboratory) towards an “Unparallel Health Insurance Scheme” to retain their flow at one end for the purpose of imparting medical education as a result to provide them the benefit of concessional rates for investigations and treatment at other end would fall within the meaning of “supply” eligible for exemption under the category of “educational and/or health care services.” - It is taxable at 18% under the residuary entry - AAR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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