GST – AAR Haryana – Outsourcing of human resources, including doctors, nurses, and other staff by applicant to clinical establishment is not exempt under “Healthcare Service”; Health care exemption is available only when the clinical establishment itself provides the service to the in-patients as well as out-patients and the same is not available when services are provided by a third party as a contractual arrangement [Order attached]

31-Mar-2023 15:57:29