Classification of Goods — Since the applicant qualifies to be a clinical establishment and the services offered / provided by the Applicant qualify to be Health Care Services; the intra-state supplies of the said services attract NIL rate of tax as per SL.No.74 of the Notification No.12/2017- Central Tax (Rate) dated 28th June, 2017. — Alcon Resort Holdings Private Ltd., In Re… [2019] 08 TAXLOK.COM 108 (AAR-Goa)