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An Indirect Tax Law Weekly Covering Service Tax/Central Sales Tax & VAT/Excise & Customs
Healthcare services provided by a person other than clinical establishment do not qualify for the exemption under GST (AAR- Madhya Pradesh) 272, Education related services provided by IIMs w.e.f. 31-1-2018 exempt from GST (AAAR - West Bengal) 315, Diesel engine and gear box supplied for use in fishing vessel, ships, boat etc. attract 5% GST (AAR - Kerala) 321