https://www.taxtmi.com/forum/issue?id=115072 Services such as nursing staff, patient beds, oxygen cylinders, ventilators and other medical equipment provided as part of diagnosis, treatment or care fall within the GST exemption for health care services when supplied by clinical establishments or medical practitioners; the definition of clinical establishment covers hospitals irrespective of corporate form, though commentators caution that exemption framing and ITC consequences require attention and certain activities (for example cosmetic surgery and gymnasium services) are excluded. en-us Fri, 14 Jun 2019 12:19:17 +0530 Thu, 23 Jan 2025 15:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115072 Services such as nursing staff, patient beds, oxygen cylinders, ventilators and other medical equipment provided as part of diagnosis, treatment or care fall within the GST exemption for health care services when supplied by clinical establishments or medical practitioners; the definition of clinical establishment covers hospitals irrespective of corporate form, though commentators caution that exemption framing and ITC consequences require attention and certain activities (for example cosmetic surgery and gymnasium services) are excluded. Discussion-Forum GST Fri, 14 Jun 2019 12:19:17 +0530 https://www.taxtmi.com/forum/issue?id=115072