Held - As per Entry at Sr. No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 12/2017-State Tax (Rate) dated 30.06.2017 Health Care Services must be supplied by clinical establishment, an authorized medical practitioner or para-medics and these services are not limited to specified or particular conditions, diseases or anatomical reasons as well as these services can be provided in general practitionerâ.....

Held - Health check-up is being undertaken in routine of the healthy Persons just to keep their employees fit and healthy in future. Payment thereof is being made by the business entities who have engaged the applicant for said services and not by the person concern whose health check-up is being carried out by the applicant. Thus, said services are being provided to the business entities and not to any patient. Hence, same are not covered und.....