INPUT ON HUMAN HEALTH SERVICES

[knr varma]

Manufacturing Company providing emergency health services to staff at working unit, Company paying gst for above services. Company can avail input credit on health services

AI Summary

Manufacturing firm debates GST input credit claim for staff health services under Section 17(5)(b) of CGST Act, 2017. A manufacturing company providing emergency health services to its staff is questioning whether it can claim input credit on GST paid for these services. One respondent asserts that input tax credit (ITC) for health services is not available under Section 17(5)(b) of the CGST Act, 2017. Another respondent clarifies that health services are exempt from GST, citing Notification No.12/17-CT(Rate). The discussion revolves around the interpretation of exemptions and the definition of clinical establishments, with multiple participants agreeing that the company cannot claim ITC for these services.