2022 SCC Vol. 10 Part 4
Civil Procedure Code, 1908 — Or. 12 R. 6 — Grant of relief on the basis of admission — When
educational services
Providing medical education and health care services through a hospital amount to business; Maharashtra Appellate Authority for Advance Ruling upholds
The service of medical education falls under the category of “educational institution” as defined under the GST law, and accordingly, it was held that the medical education services provided by the appellant to the students will attract nil rate of GST. Further, as the appellant’s hospital is engaged in providing diagnosis and treatment of the patients, hence, their services can be termed as “health care services”, and accordingly held that the said services will be exempt from the payment of GST.