GST Implications on Diagnostic Services

CA Amit Harkhanipro badge , Last updated: 29 July 2025  
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1. Introduction Under the Goods and Services Tax (GST) regime, diagnostic services are not explicitly defined in the CGST Act. However, their tax treatment is clarified through Notification No. 12/2017-Central Tax (Rate) and various circulars, particularly Circular No. 32/06/2018-GST. 2. Meaning o

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Published by

CA Amit Harkhani
(CA in Practice)
Category GST   Report

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