TaxTMI 
TaxTMI 
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)
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) .
19 May 2024 
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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. (AI Summary)
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. (AI Summary)