India: Healthcare

An analysis of cross-border healthcare-data transfers under India’s Digital Personal Data Protection framework and the GDPR, examining consent, sensitive health information, processor obligations, transfer safeguards, localisation and regulatory risk.

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.

The IRDAI first introduced the regulatory sandbox framework in 2019 with the objective of permitting controlled experimentation in the insurance sector while maintaining policyholder protection and orderly market development.