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Healthcare services provided by a person other than clinical establishment do not qualify for the exemption under GST

April 4, 2019[2019] 104 taxmann.com 88 (AAR - MADHYA PRADESH)
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GST : Mere involvement in sophisticated testing and providing consultancy would not be a sufficient criterion, though necessary, for qualifying as a clinical establishment per se

• Where applicant has failed to prove their legal status as clinical establishment and they are merely working as ancillary or sub-contractors to other accredited companies, applicant are not entitled to avail exemption under Notification No. 12/2017-Central Tax (Rate) and corresponding notification issued under MPGST Act as services provided by applicant do not fall under parameters of healthcare services by clinical establishment.

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