INPUT ON HUMAN HEALTH SERVICES, Goods and Services Tax - GST

[knr varma]

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

Posts / Replies

[Alkesh Jani]

Sir, from my point 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.

[KASTURI SETHI]

Health services have been completely exempted from GST. On which input service you have paid GST ?Mention specifically.

[Alkesh Jani]

Sir, Please be kind enough to quote the authority for exemption of health service, for my knowledge purpose. Thanks in advance

[KASTURI SETHI]

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.

[Alkesh Jani]

Sir, Thanks for your reply. One more request, Please let me know, where I am wrong if I interpret 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 moreover, clinical establishment is required. In view of above company has to pay GST and ITC is not available. Please correct me.

[KASTURI SETHI]

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.

[MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Kasthuri Sethi.

[Alkesh Jani]

Sir, thanks a lot now I am clear Thanks again

[Ganeshan Kalyani]

Health service is exempted from GST.

[YAGAY and SUN]

We also endorse the view of Kasturi Sir.