GST treatment of health care services clarifies exemptions for medical care and life saving drugs while some devices face higher tax. Under GST, health care services are defined to cover diagnosis, treatment or care across recognised systems and patient transport, excluding elective cosmetic procedures except for restorative or reconstructive interventions. The FAQ states healthcare services, life saving drugs and many medical devices are tax exempt, and that input tax credit for duties on imported medical machinery is available, producing longer term cost reductions. It notes some services and devices may face higher taxation and that measures are being taken to keep costs of vital services low.