GST exemption on health care services excludes certain high value room charges while covering clinical care and ambulance transport. 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.
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Provisions expressly mentioned in the judgment/order text.
GST exemption on health care services excludes certain high value room charges while covering clinical care and ambulance transport.
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.
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