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Exemption on scanning and diagnostic centre

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SIJU VARGHESE

SIJU VARGHESE (Querist)
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28 June 2017 Sir,

A scanning and Diagnostic Centre registered as LLP with two designated partners, one is a Medical Practitioner and the other one is his wife, not a medical practitioner.

In this case, whether the LLP can claim exemption as per Sl.No.82 (i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics ?

Please advice

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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28 June 2017 Yes scanning and Diagnostic Centre form part of health care service exempt from GST.

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