TaxTMI 
TaxTMI 
Exceptions related to Health Care [ Entry no. 74 & 74A ]
X X X X Extracts X X X X
X X X X Extracts X X X X
....se specified in (a) above * Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) [Circular No. 51/25/2018-GST 31st July, 2018] * The services provided by Government and private service providers (PSPs) by way of transportation of patients in an ambulance is applicable for the purpose of GST but the said services are specifically exempt under notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 vide Sl. No. 74. * service provided by private service providers (PSPs) to the State Governments by way of transportation of patients on behalf of the State Governments against consideration in the form of fee or otherwise charged from the State Governme....
X X X X Extracts X X X X
X X X X Extracts X X X X
....abnormality or pregnancy in any recognised system of medicines in India, or * a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases, "Authorised medical practitioner" [as per para 2(k) of Notification No. 12/2017- Central Tax (Rate)] "authorised medical practitioner" means * a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and * includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force; Para-medics Paramedics has not been defined in the Finance Act, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ces Provided by rehabilitation Professionals recognised under rehabilitation council of India Act 1992 by way of * rehabilitation; * therapy or * counselling * and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA or 12AB of the Income tax Act, 1961. Clarifications on the Issues Related To Health Care 1. Circular No. 27/01/2018-GST dated 04/01/2018 clarifies Subject Issues Clarification Room Rent To pateints Whether rent on rooms provided to in-patients is exempted Room rent in hospitals is exempt Note : if room rent is more than 5000 i....