10 August 2026
A & B ARE PARTNERS IN PARTNERSHIP FIRM AND HAS COMPLETED NURSING COURSE THROUGH MEDICAL PARA DEPARTMENT. THEY COLLECTED BLOOD SAMPLE AT RS. 100 AND SEND IT TO LABORATORY AT RS. 70. LABORATORY REPORT ISSUED CONTAINED NAME OF PATIENT. WHETHER SERVICE PROVIDED BY A & B ARE TAXABLE UNDER GST OR NOT? WHAT IS THE TREATMENT IF A & B ARE NON-MEDICAL STAFF?? WHAT IF THERE ARE 4 PARTNERS AND OUT OF WHICH 2 ARE PARA MEDICAL STAFF AND REMAINING 2 ARE NON-MEDICAL STAFF?
10 August 2026
Qualified Paramedical Partners: Generally exempt from GST as healthcare/diagnostic support services.
Non-Medical Partners (or Mixed Firm): Taxable under GST due to the involvement of non-qualified commercial operators and lack of pure healthcare provider status.