GST on medical Services

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

One of my clients has a private limited company whose main objective is medical consultation. The Company has two directors both of them are Doctors. They provide Consultation to patients through another hospital and the hospital pays professional fees to the Pvt. Ltd. Company. The aggregate turnover of the Company in a FY exceeds 20 lac, is it required to get GST registration ? If not, will there be any issues later on as the income is received by a private limited company that has not been formed as a hospital?

AI Summary

GST registration for medical consultation may be required when services are supplied through a company; exemption depends on clinical establishment.
Whether GST registration is required turns on turnover and whether the services qualify for the healthcare services exemption, which is limited to a clinical establishment, authorised medical practitioner or para-medics; services provided through a corporate entity that is not a recognised clinical establishment will not automatically be exempt. Assessment requires facts about the agreement, the nature of services, and the company's regulatory registration, so professional advice is recommended.