Pathology laboratory service provided by doctor is exempted or not?

[KANUBHAI PATEL]

Pathology laboratory service provided by doctor to its individual customers is exempted or not?

[Alkesh Jani]

Sir,

In terms of Sl. No.74 Notification No.12/2017 dated 28.06.2017 (as amended from time to time) "(a) health care services by a clinical establishment, an authorised medical practitioner or para-medics" is exempted from levy of GST. Moreover, the definition of clinical establishment is given at 2(s) and same is as below:-

"(s) “clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;"

In view of above, I am of the view that query raised by you falls within the above ambit and is exempted service.

Thanks,

With regards,

[Ganeshan Kalyani]

The service is exempted.

AI Summary

Health care services exemption: pathology laboratory services by medical practitioners qualify for GST relief as diagnostic services. Services described as health care by a clinical establishment, an authorised medical practitioner or para-medics are outside the scope of GST. The definition of clinical establishment includes places established to carry out diagnostic or investigative services of diseases; accordingly, pathology laboratory services rendered by a medical practitioner or at a diagnostic facility fall within the health care services exemption.