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

GST on healthcare services by an LLP hinges on whether the LLP qualifies as a clinical establishment or is supplying B2B services.
An LLP supplying doctors' services to a hospital is a distinct supplier and such supplies are B2B; the healthcare exemption applies only where services are provided by a clinical establishment or an authorised medical practitioner directly to patients, so an LLP deputing doctors may not qualify for the exemption; divergent rulings and a board circular create uncertainty, making contract terms, documentation and obtaining an advance ruling relevant.