https://www.taxtmi.com/caselaws?id=305353 The AAR, Jharkhand ruled that healthcare services provided by a hospital to both employees and non-employees are exempt from GST. Services to employees and dependents under employment contracts are not subject to GST as they constitute employment benefits. For non-employees, doctor consultancy, tests/scans, admission/bed/operation charges, medicine dispensation to in-patients and other patients, and preventive health check-ups all qualify as healthcare services under the GST exemption notification, making them non-taxable despite medicines being generally taxable supplies. en-us Fri, 14 Sep 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305353 The AAR, Jharkhand ruled that healthcare services provided by a hospital to both employees and non-employees are exempt from GST. Services to employees and dependents under employment contracts are not subject to GST as they constitute employment benefits. For non-employees, doctor consultancy, tests/scans, admission/bed/operation charges, medicine dispensation to in-patients and other patients, and preventive health check-ups all qualify as healthcare services under the GST exemption notification, making them non-taxable despite medicines being generally taxable supplies. Case-Laws GST Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305353