The Madras High court directed the Medical College Hospital to approach the Government demanding Goods and Service Tax (GST) exemption for hospital or medical services. The petitioner, Sree Balaji Medical College & Hospital has sought the declaration that the professional services rendered by the Doctors of petitioner’s Medical College Hospital under the nature of diagnostic services on X-Ray Films, CT Scan Films, MRI Films and supply of medical gases and implants are during the course of treatment to patients would not amount to transfer of property in goods or an incident of contract of service under the scope of “works contract” as per Article 366 (29A) (b) of the Constitution of India and under Section 2(33) of the TNVAT Act, 2006.
Source Taxscan
Latest Posts in "India"
- Continuous Supply of Services Under GST: Legal Criteria Versus Commercial Practice Explained
- Tripura HC: ITC Cannot Be Denied to Bona Fide Purchaser for Supplier’s Tax Default
- Ready-to-Drink Non-Alcoholic Beverages Like Mojito to Attract 40% GST, Rules WB AAR
- Bombay HC: Assignment of Long-Term Industrial Leasehold Rights Not Taxable as ‘Supply’ Under GST
- ITC Not Allowed on Mall Construction for Leasing, Rules Tamil Nadu AAR under GST Law
