J C Genetic India Private Limited
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- January 21, 2019
- Type:
- Advance Ruling
Subject
Only "independent" Clinical Establishments providing healthcare services enjoy exemption from GST under Serial No 74 of Notification 12/2017 - CT(Rate)
Summary
The Applicant is a Healthcare company, engaged in the diagnosis pre and post- counselling therapy and prevention of diseases by providing necessary sophisticated tests. The following questions have been posted before the Authority:- 1. Whether exempt…
Judgement
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/s. J C Genetic India Private Limited, Indore (hereinafter referred to as the Applicant) , registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act ar…