Heading 9993 - GST - Services - Rates of Tax - CGST / UTGST / SGST / IGST

31A Heading 9993 Services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. 5 The credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] ************* Notes: As Inserted vide Notification No. 3/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022