GST exemption on healthcare services clarified: hospital charges, consultant fees and in-patient food treated as part of exempt service. Hostel accommodation by trusts is not per se charitable, but accommodation with declared tariff below the exemption threshold is exempt. Fees and penalties paid to Consumer Disputes Redressal Commissions are not supplies and are not liable to GST. Joy rides (elephant/camel) are treated as recreational services, not transport. Rental of goods is taxed at the rate applicable to like goods and import IGST credit may be applied. Healthcare services and related in-patient food are exempt as composite supplies; cost petroleum is not taxable as consideration to the government.
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Provisions expressly mentioned in the judgment/order text.
GST exemption on healthcare services clarified: hospital charges, consultant fees and in-patient food treated as part of exempt service.
Hostel accommodation by trusts is not per se charitable, but accommodation with declared tariff below the exemption threshold is exempt. Fees and penalties paid to Consumer Disputes Redressal Commissions are not supplies and are not liable to GST. Joy rides (elephant/camel) are treated as recreational services, not transport. Rental of goods is taxed at the rate applicable to like goods and import IGST credit may be applied. Healthcare services and related in-patient food are exempt as composite supplies; cost petroleum is not taxable as consideration to the government.
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