Para medico service provided to Gcvernment Hospital under health care service by way of contract exempted as per circular No32/06/2018-GST dated 12-02-2018 at Sl No.5(1) .

[gunda ashok kumar]

Para medico service provided to the Government Hospital under health care through outsourcing is exempted as per Circular No. 32/06/2018-GST dated 12-02-2018 at sl no.5(1)

[Shilpi Jain]

Is this a statement or a question?

[Shilpi Jain]

It would be relevant to mention the scope and responsibilities of the service provider to assess eligibility of exemption. 

There is always a thin line of difference between manpower supply and actual service. Contact terms and factual aspects more relevant to decide exemption

[KASTURI SETHI]

Correct reply  is not possible without  perusing terms and conditions of the contract executed  between para-medics  and Govt. hospital. The query also needs elaboration. More facts required. 

[KASTURI SETHI]

(i)  It is a manpower supply. You are to ascertain whether this activity is covered under Article 243 W of Constitution of India or not for the purpose of admissibility of exemption from GST.

(ii) A Board's circular has no statutory force. It cannot override notification or a Section. It cannot be contrary to  the Act.

(iii) Also go through the decision of AAR, Guajrat. reported as IN RE: VISHV ENTERPRISE - 2021 (1) TMI 436 - AUTHORITY FOR ADVANCE RULING, GUJARAT

(iv) If the parameters laid down in the above AAR decision are qualified, the person can claim exemption from GST, notwithstanding the decision in favour of the department. 

[Ganeshan Kalyani]

I agree with the view of the experts.

[Shilpi Jain]

Do check if this can fall under health care services provided by clinical establishment.

AI Summary

Exemption for para medic services depends on whether the supply is healthcare or manpower, determined by contract and precedent. Determination whether outsourced para medic services to a government hospital are exempt under Circular No.32/06/2018 GST depends on the factual scope of services and contract terms, specifically whether the activity is a manpower supply or qualifies as healthcare services by a clinical establishment; the circular is not a statutory override and alignment with statutory provisions and AAR precedent is necessary to support an exemption claim.