J C Genetic India Private Limited

Date: January 21, 2019

Court: Authority for Advance Ruling
Bench: Madhya Pradesh
Type: Advance Ruling
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Subject Matter

Only "independent" Clinical Establishments providing healthcare services enjoy exemption from GST under Serial No 74 of Notification 12/2017 - CT(Rate)

Exemption

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…

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…

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