https://www.taxtmi.com/forum/issue?id=113363 Health care services are exempt and listed among services for which input tax credit is not available, so GST paid on emergency health services will generally not be recoverable as ITC. The exemption and ITC exclusion apply to services by a clinical establishment, an authorised medical practitioner or para-medics; if an employer's provision of health services does not fall within those supplier categories, the service may be taxable and the ITC position requires separate examination. en-us Thu, 01 Feb 2018 11:33:48 +0530 Thu, 23 Jan 2025 15:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113363 Health care services are exempt and listed among services for which input tax credit is not available, so GST paid on emergency health services will generally not be recoverable as ITC. The exemption and ITC exclusion apply to services by a clinical establishment, an authorised medical practitioner or para-medics; if an employer's provision of health services does not fall within those supplier categories, the service may be taxable and the ITC position requires separate examination. Discussion-Forum GST Thu, 01 Feb 2018 11:33:48 +0530 https://www.taxtmi.com/forum/issue?id=113363