GST on healthcare services provided to Hospital by LLP

[Aap Consulting Pvt. Ltd.]

Dear Experts,

Two qualified doctors have formed LLP, they are providing heath care services to Hospitals (OPD Consultations & other medical treatments etc.)

Please guide whether GST is applicable on such medical services provided by doctor to hospital, through LLP?

AI Summary

LLP medical services by qualified doctors are GST-exempt when bona fide patient care; non-medical or staffing services are taxable If the LLP's activity is bona fide medical care-diagnosis, treatment or clinical consultations by qualified doctors-it generally falls within GST-exempt 'healthcare services' when supplied by an authorized medical practitioner or clinical establishment and is provided for patient care. GST will apply, however, if the LLP's services to the hospital are non-medical (management, consultancy, staffing, supply of goods, packaged cosmetic procedures, or services not constituting clinical treatment), or if the arrangement is effectively supply of manpower or commercial services; those supplies are taxable. Exact classification depends on the nature of services and documentation (registrations, invoices, contracts).