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    <title>Healthcare Industry under GST Net – Withdrawal of GST Exemption (Updated)</title>
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    <description>Amendments bring non ICU room charges above a specified per day threshold into GST at a concessional rate without input tax credit, creating a specific taxable service entry. This change prompts core issues: whether room rent is part of the exempt composite supply of healthcare or a separate taxable service, and whether tax applies only to the excess over the threshold or to the entire room charge when the threshold is breached.</description>
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      <description>Amendments bring non ICU room charges above a specified per day threshold into GST at a concessional rate without input tax credit, creating a specific taxable service entry. This change prompts core issues: whether room rent is part of the exempt composite supply of healthcare or a separate taxable service, and whether tax applies only to the excess over the threshold or to the entire room charge when the threshold is breached.</description>
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