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        Case ID :
        GST

        Exemption form GST - healthcare services - the major portion of...

        Consultant and Technician Services Not GST-Exempt; Lacks 'Clinical Establishment' Status, Majority Charges for Accommodation.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Exemption form GST - healthcare services - the major portion of the total hospital charges is towards payment to Consultant / Technician. Even the remaining minor portion of the hospital charges retained by the hospital is for providing ancillary services such as nursing care, infrastructure facilities, paramedic care, emergency services, checking of temperature, weight, blood pressure etc. - In the present case, the appellant does not fall under the definition of ‘clinical establishment’ as already discussed and the major portion of the package offered by the appellant is towards accommodation. - AAAR
                                Note: It is a system-generated summary and is for quick reference only.
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