GST Implication as well as calculation

[subrat padhy]

1. Is it necessary to register for GST for a national medical conference?If yes then for what purpose?

2. If i had done an agreement under WCT, in which on 60% supply was free of taxation and only 40 % with 15% service tax then what will be the calculation for GST now?

3. Can a hospital can take input credit on consumable items like chemicals,oxygen? if yes then how?

Kinldy discuss the same and help me out as i have to be updated in regards of GST for my company.

thanking you.

[KASTURI SETHI]

In my view point-wise reply is as under:-

1. Not required. Healthcare services are exempted from GST.

2. No abatement facility in GST.

3. Healthcare services are exempted from GST. No question of ITC by Hospital.

[Himansu Sekhar]

Please elaborate the point no 1

[subrat padhy]

Thank you for your replies.

Himanshu sir,

my point 1 is-

we are organising a national level conference and a lot of foreign delegates are invited too.

for that we have many sponsorships from many companies and we booked rooms for them of our own.

But now sponsors as well as hotels are asking for GST of the conference. I am seeking for the queries for,-

for what implications to be made about GST? And what will be the percentage variations to sponsors and hotels?

thanking you in advance!!

[Himansu Sekhar]

Sponsorship is a service as well as activities carried out by hotels in relation to the convention like event management. These activities attract gst. Not exempted under health services.

[KASTURI SETHI]

Yes. Sh.Himansu Sekhar is 100 % right. I have explored all possiblities. Medical conference cannot be covered under Healthcare Services. Healthcare Services are for treatment or diagnosis of illness. Undoubtedly, the ultimate goal of conference is healthcare but at present GST law does not allow exemption. However, I am of the view that if service providers/ Suppliers of this service make joint representation to GST Council, they can be successful. The word, "Medical" can yield positive results i.e. benefit of exemption from GST. I think so. There is no harm in making representation because ultimate goal, directly or indirectly, is healthcare . Representation should be made by expert advocate.

[subrat padhy]

Respected Mr. Kasturi sir,

As GST will be applied in this context, can you please elaborate the GST implication services and percentage for the services which are going to be used in conference?

[Ganeshan Kalyani]

In service tax, sponsorship was a separate service. It was subject to tax. In GST also same has been brought forward and included in reverse charge mechanism. Hence it is subject to GST.

[subrat padhy]

Dear Experts,

Let me clarify my concern,-

We are organizing ISGCON 2017, that is done once in a year eventually rotating state to state throughout country,This year in Bhubaneswar,Odisha next in KOCHI & so on. Now the sponsors like pharmaceuticals asking GSTIN. Previously in medical academic conferences, there was had no tax. The conference in foreign country there was no tax on academic conferences, as the organizing secretary is not selling any product, so why GST number in the name of conference is required that is one time occasion only for 3-4 days?

If GST no. is mandatory then what is its implication?

Thank you in advance.

AI Summary

GST registration for medical conferences: sponsorships and event services are taxable; healthcare exemption does not cover conferences. Conference-related supplies such as sponsorships, event management and hotel services are taxable and do not fall within the healthcare services exemption, which is limited to treatment or diagnosis; organisers and suppliers may therefore require GST registration, sponsors may seek GSTINs, and input tax credit is not available for exempt healthcare services but follows normal GST rules for taxable conference supplies.