GST on clinical establishment room charges: concessional rate applies where input tax credit is not claimed. Services of providing rooms (excluding ICU/CCU/ICCU/NICU) by clinical establishments that exceed the per-day charge threshold attract a 5 per cent GST rate, applicable only where the supplier has not taken the input tax credit on goods and services used in supplying the service.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on clinical establishment room charges: concessional rate applies where input tax credit is not claimed.
Services of providing rooms (excluding ICU/CCU/ICCU/NICU) by clinical establishments that exceed the per-day charge threshold attract a 5 per cent GST rate, applicable only where the supplier has not taken the input tax credit on goods and services used in supplying the service.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.