Health care services exemption: GST exempt subject to prescribed room charge threshold and composite supply conditions for transport and rehabilitation. Health care services provided by clinical establishments, authorised medical practitioners or para medics are GST exempt, subject to a daily room charge threshold above which room rent is taxable. Ambulance transportation of patients is exempt, including services by private providers to State Governments when treated as pure services or as composite supplies meeting the prescribed goods value test. Rehabilitation services by professionals recognised under the Rehabilitation Council Act are exempt at specified institutions. Clarifications confirm that hospitals' retained charges, consultant fees and food for admitted patients as doctor advised composite supplies remain exempt, while outsourced or non admitted food supplies are taxable.