TaxTMI 
TaxTMI 
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
INPUT ON HUMAN HEALTH SERVICES
01 Feb 2018 
10 Replies 
1732 Views Asked by
Input tax credit on health services generally unavailable as health care services are GST-exempt or excluded from ITC entitlement.
Health care services are exempt and listed among services for which input tax credit is not available, so GST paid on emergency health services will generally not be recoverable as ITC. The exemption and ITC exclusion apply to services by a clinical establishment, an authorised medical practitioner or para-medics; if an employer's provision of health services does not fall within those supplier categories, the service may be taxable and the ITC position requires separate examination. (AI Summary)
Health care services are exempt and listed among services for which input tax credit is not available, so GST paid on emergency health services will generally not be recoverable as ITC. The exemption and ITC exclusion apply to services by a clinical establishment, an authorised medical practitioner or para-medics; if an employer's provision of health services does not fall within those supplier categories, the service may be taxable and the ITC position requires separate examination. (AI Summary)