https://www.taxtmi.com/article/detailed?id=7509 GST distinguishes exempt health care services from taxable medical goods: services by clinical establishments and authorised practitioners are exempt, while medicines, implants and aids are treated as taxable goods under different tariff classifications. This produces a divergence in tax incidence for patients and suppliers, and raises policy issues about the treatment of essential medical devices, the effect on non-profit suppliers, and the interaction between exemption scope and availability of input tax credit for manufacturers and traders. en-us Mon, 17 Jul 2017 09:45:24 +0530 Mon, 17 Jul 2017 09:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7509 GST distinguishes exempt health care services from taxable medical goods: services by clinical establishments and authorised practitioners are exempt, while medicines, implants and aids are treated as taxable goods under different tariff classifications. This produces a divergence in tax incidence for patients and suppliers, and raises policy issues about the treatment of essential medical devices, the effect on non-profit suppliers, and the interaction between exemption scope and availability of input tax credit for manufacturers and traders. Articles Goods and Services Tax - GST Mon, 17 Jul 2017 09:45:24 +0530 https://www.taxtmi.com/article/detailed?id=7509