In the GST regime, the Government instead of giving full exemption to health care services, minimized the burden of tax by exempting certain health care services as a welfare measures for the citizen of the country.
source https://www.caclubindia.com/articles/gst-saga-health-care-services-classification-sanitizers-44831.asp
source https://www.caclubindia.com/articles/gst-saga-health-care-services-classification-sanitizers-44831.asp
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