https://www.taxtmi.com/caselaws?id=449078 The AAR Karnataka ruled that a hospital providing treatment for psychic disorders, substance use disorders, and neurology qualifies for GST exemption on healthcare services when room charges don't exceed Rs. 5,000 per day. Medicines, consumables, and prescribed food supplied to in-patients constitute a composite supply with healthcare as the principal element, thus exempt from GST. Retention money collected by the hospital is also exempt as part of healthcare services. However, fees collected from nurses and psychologists for practical training are taxable as they don't qualify as healthcare services under the exemption notification. en-us Mon, 29 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449078 The AAR Karnataka ruled that a hospital providing treatment for psychic disorders, substance use disorders, and neurology qualifies for GST exemption on healthcare services when room charges don't exceed Rs. 5,000 per day. Medicines, consumables, and prescribed food supplied to in-patients constitute a composite supply with healthcare as the principal element, thus exempt from GST. Retention money collected by the hospital is also exempt as part of healthcare services. However, fees collected from nurses and psychologists for practical training are taxable as they don't qualify as healthcare services under the exemption notification. Case-Laws GST Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449078