AAR : Classifies ‘Diagnostic /Clinical services’ under ‘Heath care services’, exempt from tax

Kerala AAR holds that services provided by way of Diagnosis in relation to health care services provided by clinical establishment/ authorized medical practitioner/ paramedics rightly falls under Heading ‘Heath care services’ covered under SAC 9993, exempt from tax as per Sr. No 74 of Notification 12/2017 Central Tax dated June 28,2017; Finds that Diagnostic centers are organized facilities to provide diagnostic procedures such as radiological investigation, by ...