https://www.taxtmi.com/schedules?id=9610 Health care services by clinical establishments, authorised medical practitioners or para-medics and ambulance patient transport are GST-exempt, subject to definitions of "authorised medical practitioner," "clinical establishment," and "health care services," and a proviso excluding certain high-value room charges for non-intensive care units from the exemption. Clarifications address GST treatment of ART procedures, fees paid by hospitals to independent consultants/technicians, retention amounts retained by hospitals for ancillary services, and taxation/ITC consequences for food supplied to patients when outsourced or prepared in-house. en-us Sat, 01 Jul 2017 17:25:00 +0530 Fri, 21 Mar 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/schedules?id=9610 Health care services by clinical establishments, authorised medical practitioners or para-medics and ambulance patient transport are GST-exempt, subject to definitions of "authorised medical practitioner," "clinical establishment," and "health care services," and a proviso excluding certain high-value room charges for non-intensive care units from the exemption. Clarifications address GST treatment of ART procedures, fees paid by hospitals to independent consultants/technicians, retention amounts retained by hospitals for ancillary services, and taxation/ITC consequences for food supplied to patients when outsourced or prepared in-house. Schedules GST Sat, 01 Jul 2017 17:25:00 +0530 https://www.taxtmi.com/schedules?id=9610