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of <h1>GST Applies to Clinical Establishments' Room Charges Over Rs. 5000; 5% Rate Without Input Tax Credit, Effective July 18, 2022.</h1> Heading 9993 outlines the GST rates applicable to services provided by clinical establishments for room accommodations, excluding ICU, CCU, ICCU, and NICU, with charges exceeding Rs. 5000 per day. The applicable GST rate is 5%, and input tax credit on goods and services used in supplying these services is not taken. This provision is effective from July 18, 2022, as per Notification No. 3/2022-Integrated Tax (Rate) dated July 13, 2022.
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