The GST department issued a host of clarifications on certain vexed issues in tax rates, including exemptions to assisted reproductive technology (ART) or in vitro fertilization (IVF) as well as the applicability of GST on pyament of honorarium of guest anchors.
According to the note issued – “Services in form of Assisted Reproductive Technology (ART) / Invitro fertilization (IVF) are covered under the definition of Health Care Service for the purpose of exemption under GST”