Heading 9994
Services – Exemption from GST
GST
Omitted
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Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto.
Definition
(s) “clinical establishment” means a hospital, nursing
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