Post by Aurtus Consulting LLP

The Karnataka High Court, in the case of Healthcare Global Enterprises Ltd., has delivered a significant ruling reaffirming that healthcare services remain exempt from GST even when rendered through another hospital under a revenue-sharing arrangement. The Court categorically held that such arrangements cannot be artificially classified as taxable “support services” and that the true substance of the transaction, namely provision of healthcare treatment to patients, must prevail.   The judgment further reinforces the broader legislative intent of keeping essential healthcare services outside the indirect tax net in order to ensure affordability of medical treatment.   Our flash alert summarizing the circular is enclosed herewith. We trust you will find this useful. Vishal Gada | Ritesh Kanodia | Meetika Baghel | Rutul Shah | Zeel Jambuwala | Jay Parmar | Kewal Satra | Chintan Vasa