Revers charge in GST

Reverse charge not applicable where healthcare services by clinical establishment or authorised practitioner are GST exempt.
Health care services rendered by a clinical establishment, an authorised medical practitioner or para medics are exempt under the GST rate notification; therefore medical services supplied by a doctor to the company are exempt and the reverse charge mechanism is not applicable. Separate queries about reverse charge and input tax credit for services procured from a non Indian supplier were raised but not resolved. (AI Summary)