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of <h1>GST Exemptions: Healthcare Services, Ambulance, and Veterinary Services Under Entry 74 & 74A</h1> The Goods and Services Tax (GST) exemptions related to healthcare services in India. Entry No. 74 exempts healthcare services provided by clinical establishments, authorized medical practitioners, and paramedics, except for certain high-cost room services. Ambulance services under the National Health Mission are exempt. Entry No. 74A exempts rehabilitation services by recognized professionals. Veterinary services are also exempt. Clarifications include exemptions for hospital room rents, consultancy charges, and retention money. Food supplied to admitted patients is part of healthcare services and exempt, while food for non-admitted patients or staff may be taxable.
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