While Notification No. 12/2017 exempts healthcare services provided by clinical establishments, including food supply as part of a composite service, AAR highlighted that the exemption applies if such ...
Held that, the differential dealer margin provided by HPCL to the Applicant is taxable under GST as a supply of service and the applicant was held liable to pay GST @18% as per SI No. 35, Chapter 35, ...