India: Healthcare

The Karnataka High Court examined whether healthcare services provided by a medical enterprise to patients through a contractual arrangement with another hospital qualify for GST exemption. The Revenue department argued for an 18% tax rate, while the assessee claimed exemption under healthcare service provisions. The Court's decision hinged on interpreting the legislative intent behind healthcare exemptions and determining whether service classification should follow contractual form or substantive nature.

India's healthcare and pharmaceutical sectors are undergoing significant regulatory transformation through new frameworks for AI adoption, enhanced surveillance of drug supply chains, and streamlined approval processes.

The Government of Karnataka has taken a significant step towards enhancing emergency medical care and protecting Good Samaritans through the promulgation of comprehensive rules under the Karnataka Good Samaritan...