Medivision Scan and Diagnostic Research Centre P. Ltd ., In re
Date: April 12, 2019
Subject Matter
Medical diagnostic tests to facilitate diagnosis process qualify as health care services and hence do not attract GST
Summary
(i) Whether diagnostic service provider has to take registration under GST. By virtue of Section 23 of State Goods and Services Tax Act, any person engaged exclusively in the business of supplying goods or services or both, that are.not liable to tax…
M/s. Medivision Scan and Diagnostic Research Centre Pvt. Ltd. is a clinical establishment engaged purely in diagnostic sentinels such as clinical biochemistry, micro biology, chemotology, clinical pathology, radiology, ECG, radiometry, pulmonary function test etc. They are coming under the purview of Clinical Establishment Act and are rendedng services through qualified laboratory technicians, par…