GST Implications on Diagnostic Services
1. Introduction. Under the Goods and Services Tax (GST) regime, diagnostic services are not explicitly defined in the CGST Act. However, their tax treatment is clarified through Notification No. 12/2017-Central Tax (Rate) and various circulars, particularly Circular No. 32/06/2018-GST . 2. Meaning of “Diagnosis” in GST Context. Though not statutorily defined, “diagnosis” in GST refers to: “The process of identifying a disease, condition, or injury using clinical, laboratory, radiological, or other investigative techniques.” This aligns with the scope of “health care services” as defined under the relevant exemption notification. 3. Definitions under Notification No. 12/2017-CT(R)_28.06.2017. “ health care services ” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and...