Health care services provided by clinical establishments, an authorised medical practitioner or para-medics are exempted vide SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017. Therefore the issue/s before us to decide are
a. Whether the Applicant qualifies as clinical establishment?
b. Whether the services provided by the applicant qualifies to be health care services?
States/UT
Order No. & Date
05 dated 21-03-2018
Order date
21-03-18
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Category
97 (2) (b) (e )
Year
