Services of suppllying of doctor, nursing staff, ambulances and other administrative staff do not qualify under "health care services" and are taxable under GST.
Court :
Gujrat AAR
Brief :
M/s. Sparsh OHC Manpower Service, 101-102, Bhavita Business Hub, 1st Floor, Gorwa Road, Vadodara is a proprietorship company having a GSTIN: 24AAGPT2412H1ZY, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act.
Citation :
ADVANCE RULING NO. GUJ/GAAR/R/55/2020
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