Residential care services classification clarified for GST, separating residential health care from round the clock disability and elderly care. Residential care services for elderly persons and persons with disabilities are classified into two SAC categories: residential health care services other than by hospitals, which include combined accommodation and medical services without an on premises medical doctor, and residential care services providing round the clock institutional care for elderly persons and for young persons and adults with physical or intellectual, including sensory, disabilities.
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Provisions expressly mentioned in the judgment/order text.
Residential care services classification clarified for GST, separating residential health care from round the clock disability and elderly care.
Residential care services for elderly persons and persons with disabilities are classified into two SAC categories: residential health care services other than by hospitals, which include combined accommodation and medical services without an on premises medical doctor, and residential care services providing round the clock institutional care for elderly persons and for young persons and adults with physical or intellectual, including sensory, disabilities.
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