TaxTMI 
TaxTMI 
PRIVATE LIMITED COMPANY , PROVIDING HEALTH CARE SERVICE LIKE NURSING STAFF, PATIENT BEDS, OXYGEN CYLINDERS , VENTILATORS , OTHER MEDICAL EQUIPMENTS AS SERVICE TO PATIENTS.WHETHER RECEIPTS SUBJECT TO GST.
GST ON HEALTH CARE SERVICE
14 Jun 2019 
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GST exemption for health care services applies to clinical establishments including private hospitals, with limited ITC consequences.
Services such as nursing staff, patient beds, oxygen cylinders, ventilators and other medical equipment provided as part of diagnosis, treatment or care fall within the GST exemption for health care services when supplied by clinical establishments or medical practitioners; the definition of clinical establishment covers hospitals irrespective of corporate form, though commentators caution that exemption framing and ITC consequences require attention and certain activities (for example cosmetic surgery and gymnasium services) are excluded. (AI Summary)
Services such as nursing staff, patient beds, oxygen cylinders, ventilators and other medical equipment provided as part of diagnosis, treatment or care fall within the GST exemption for health care services when supplied by clinical establishments or medical practitioners; the definition of clinical establishment covers hospitals irrespective of corporate form, though commentators caution that exemption framing and ITC consequences require attention and certain activities (for example cosmetic surgery and gymnasium services) are excluded. (AI Summary)