Can supply of Occupational Health Check-up service by the hospital and allied medical services to their employees and also the camps conducted for health check-ups outside the hospitals, to be treated as Health Care service and hence not taxable under CGST/SGST?
treated as Health Care service Case Title Baroda Medicare (P.) Ltd vs Appellate Authority. Court Gujarat High Court Honorable Judges Justice Milind Torawane & Justice Seema Arora Citation 2022 (5) GSTPanacea 371 HC Gujarat ADVANCERULING/SGST&CGST/2021/AR/02 Judgement Date 23-May-2022 Council for Petitioner Dhruvank Parikh Council for Respondent NA Section Section 65(105) of the Finance Act, 1994 […]