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MEDIVISION SCAN AND DIAGNOSTIC RESEARCH CENTER (P) LTD.
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S.ANIL KUMAR
B.S.THYAGARAJABABU
Pet. Counsel
Shojan K. Antony
Res. Counsel
Na

Petitioner / Applicant

MEDIVISION SCAN AND DIAGNOSTIC RESEARCH CENTER (P) LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Apr 12, 2019
Order No.

KER/41/2019

Citation

2019(4) TAXREPLY 633
Original Order
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ORDER

M/s. Medivision Scan and Diagnostic Research Centre Pvt. Ltd. is a clinical establishment engaged purely in diagnostic services such as clinical micro biology, chemotology, clinical pathology, radiology, ECG, radiometry, pulmonary function test etc. They are coming under the purview of Clinical Establishment Act and are rendering services through qualified laboratory technicians, paramedical technicians, doctors and radiologist. 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 Iiable 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 s....

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