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the Applicant do not stand qualified asa "Clinical Establishment"

Shanti Prime Publication Pvt. Ltd.

Healthcare Company — The Applicant is not entitled for the benefit of serial no. 74 and para 2 (s) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding notification issued under MPGST Act.

This ruling is valid subject to the provisions under section 103(2) until and unless declared void under Section 104(1) of the GST Act. — J.C. Genetic India Private Limited, In Re… [2019] 08 TAXLOK.COM 096 (AAR-Madhya Pradesh)