The Madras High court directed the Medical College Hospital to approach the Government demanding Goods and Service Tax (GST) exemption for hospital or medical services. The petitioner, Sree Balaji Medical College & Hospital has sought the declaration that the professional services rendered by the Doctors of petitioner’s Medical College Hospital under the nature of diagnostic services on X-Ray Films, CT Scan Films, MRI Films and supply of medical gases and implants are during the course of treatment to patients would not amount to transfer of property in goods or an incident of contract of service under the scope of “works contract” as per Article 366 (29A) (b) of the Constitution of India and under Section 2(33) of the TNVAT Act, 2006.
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