TaxTMI 
TaxTMI 
INPUT ON HUMAN HEALTH SERVICES
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....NPUT ON HUMAN HEALTH SERVICES<br> Query (Issue) Started By: - knr varma Dated:- 1-2-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax - GST<br>Got 10 Replies<br>GST<br>Manufacturing Company providing emergency health services to staff at working unit, Company paying gst for above services. Company can avail input credit on health services Reply By Alkesh Jani: The Reply: Sir, from my point ....
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....of view ITC for health service is not available in terms of Section 17(5)(b) of CGST Act, 2017. The health services has been specifically mentioned for non-availment of ITC. Reply By KASTURI SETHI: The Reply: Health services have been completely exempted from GST. On which input service you have paid GST ?Mention specifically. Reply By Alkesh Jani: The Reply: Sir, Please be kind enough to quot....
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....e the authority for exemption of health service, for my knowledge purpose. Thanks in advance Reply By KASTURI SETHI: The Reply: Notification No.12/17-CT(Rate) dated 28.6.17 Serial No.74. Further, this exemption has been expanded in GST Council meeting held on 18.1.18. Reply By Alkesh Jani: The Reply: Sir, Thanks for your reply. One more request, Please let me know, where I am wrong if I interp....
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....ret Noti.12/17(rate) Sl.No.74 which read as under :- Services by way of(a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above." . In the instant case company is providing health services and is not a medical practitioner moreove....
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....r, clinical establishment is required. In view of above company has to pay GST and ITC is not available. Please correct me. Reply By KASTURI SETHI: The Reply: Dear Querist, Pl. see legal meaning of the terms. a clinical establishment, an authorised medical practitioner or para-medics. Concept will be clear. After looking into dictionary, if concept is not clear to you, then ask again. Reply B....
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....y MARIAPPAN GOVINDARAJAN: The Reply: I endorse the views of Shri Kasthuri Sethi. Reply By Alkesh Jani: The Reply: Sir, thanks a lot now I am clear Thanks again Reply By Ganeshan Kalyani: The Reply: Health service is exempted from GST. Reply By YAGAY and SUN: The Reply: We also endorse the view of Kasturi Sir.<br> Discussion Forum - Knowledge Sharing ....