Healthcare Global Enterprises Ltd Vs Assistant Commissioner of Commercial Taxes
Date: April 29, 2026
Subject Matter
Healthcare Services Provided Through Another Hospital Qualify for GST Exemption
Summary
The High Court has allowed the petitions, quashing the impugned Show Cause Notices. It held that healthcare services provided by a clinical establishment through another hospital are exempt from GST , relying on Notification No. 12/2017-CGST (Rate) a…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In W.P.No.22236/2023, the petitioner seeks the following reliefs: “ a) To hold that the benefit of Notification No.12/2017-CGST(Rate) dated: June 28, 2017 at Annexure-N, which unconditionally exempt healthcare services from payment of GST, will be available even when the services are provided by the petitioner to the patient through another h…