TMI BlogINPUT ON HUMAN HEALTH SERVICESX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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-availmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 quote the authority for exemption of health service, for my knowledge purpose. Thanks in advance - Reply By KASTURI SETHI - The Reply = Notification No.12/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Reply By KASTU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RI 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 By MARIAPPAN GOVINDARAJAN - The Reply = I endorse the views of Shri Kasthuri Sethi. - Reply By Alkesh Jani - The Reply = ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - INPUT ON HUMAN HEALTH SERVICES - Query Started By: - knr varma Dated:- 1-2-2018 Goods and Services Tax - GST - Got 10 Replies - GST - Discussion Forum - Knowledge Sharing, reply post b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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