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GST - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Exemption from GST - It is clear that the applicant is only ...

Case Laws     GST

February 17, 2022

Exemption from GST - It is clear that the applicant is only acting as a liaison agent between the health care professionals on one side and their professional organisations and content providers on the other side and are charging their charges in addition to the content charges and fees of the professional bodies. The applicant per se does not provide any education to the professionals - the services provided by the applicant to the doctors and other health care professionals is not covered under any exemptions and hence is taxable.- AAR

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