Shanti Prime Publication Pvt. Ltd.
Exemption from GST — Applicant is a clinical establishment engaged purely in diagnostic services. According to them, medical diagnostic service activity will not attract GST either under forward charge or reverse charge mechanism by virtue of SI. No.74 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. Moreover, as per of the CGST Act, any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or exempt from tax are not liable to get registration. Therefore, GST registration not required for those persons, who are purely engaged in exempted or NIL rated supply. In the circumstances they sought-advance ruling which rules as; As per SRO.No.371/2017 vide sl.no.74 (Notification No.12/2017-CT (Rate) dtd.28-06-2017, services by way of diagnosis come under the category of health care services covered under SAC 9993 in connection with health care services provided by a clinical establishment and are, therefore, exempted. — Medivision Scan And Diagnostic Research Center (P) Ltd., In Re….  11 TAXLOK.COM 062 (AAR-Kerala)