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TMI BlogPathology laboratory service provided by doctor is exempted or not?X X X X Extracts X X X X X X X X Extracts X X X X ..... Pathology laboratory service provided by doctor to its individual customers is exempted or not? - Reply By Alkesh Jani - The Reply = Sir, In terms of Sl. No.74 Notification No.12/2017 dated 28.06.2017 (as amended from time to time) (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics is exempted from levy of GST. Moreover, the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of clinical establishment is given at 2(s) and same is as below:- (s) clinical establishment means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place establi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; In view of above, I am of the view that query raised by you falls within the above ambit and is exempted service. Thanks, With regards, - Reply By Ganeshan Kalyani - The Reply = The service is exempted. - Pathology laboratory service provided by doctor is exempte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d or not? - Query Started By: - KANUBHAI PATEL Dated:- 18-1-2019 Goods and Services Tax - GST - Got 2 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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