Whether supply of Occupational Health Check-up (OHC) service outside the hospital is covered under Heath Care Service ?
Issue Favourable to Tax Payer ?:- yes
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) dat.....
Issue Favourable to Tax Payer ?:- no
Held - Health check-up is being undertaken in routine of the healthy Persons just to keep their employees fit and healthy in future. Payment thereo.....