{"id":11775,"count":1,"description":"

Diagnostic centres and clinical laboratories should examine their GST position carefully because the tax treatment depends on the nature of the diagnostic or healthcare service being supplied<\/strong>.<\/p>\r\n

GST law provides an exemption for qualifying healthcare services supplied by a clinical establishment, authorised medical practitioner or paramedics. CBIC's guidance explains the healthcare-service exemption and its scope.<\/p>\r\n\r\n

Are Diagnostic Services Exempt?<\/h2>\r\n

Where diagnostic services fall within the applicable definition of healthcare services and are supplied by a qualifying clinical establishment, the exemption may apply.<\/p>\r\n

However, a diagnostic business should not assume that every revenue stream is automatically exempt.<\/p>\r\n

The business should examine:<\/p>\r\n\r\n