<h1>GST exemption on health care services excludes certain high value room charges while covering clinical care and ambulance transport.</h1> Health care services by clinical establishments, authorised medical practitioners or para-medics and ambulance patient transport are GST-exempt, subject to definitions of 'authorised medical practitioner,' 'clinical establishment,' and 'health care services,' and a proviso excluding certain high-value room charges for non-intensive care units from the exemption. Clarifications address GST treatment of ART procedures, fees paid by hospitals to independent consultants/technicians, retention amounts retained by hospitals for ancillary services, and taxation/ITC consequences for food supplied to patients when outsourced or prepared in-house.