Dr. Hosahalli Boraiah Govardhan ., In re

Date: January 29, 2021

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Mashhood Farooqui
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Subject Matter

No liability of tax on diagnostic and treatment services rendered to Hospitals/ Laboratories/ biobanks registered in foreign countries

RegistrationExport Of ServicesIntermediary

Summary

The applicant is a Medical Doctor presently working in KIDWAI HOSPITAL as Salaried Employee and also is rendering Consulting Services to Hospitals/ Laboratories / Biobanks registered in United States of America (USA) and other countries through phone…

Dr. Hosahalli Boraiah Govardhan, No.85, Near Corporation Bank, 1st Floor, Magadi Main Road, Anjananagar, Bengaluru 560091, (hereinafter referred to “the applicant”) having GSTIN 29SUOPB7362A1ZO, has filed an application for Advance Ruling under Section 97 of the CGST Act,2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 20…

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