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TMI Blog2021 (1) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... n any recognized system of medicines in India provided by a hospital, nursing home, sanatorium or any other institution is exempted from GST in terms of the entry No. 74 of Notification No. 12/2017-CT (Rate) dated 28.06.2017. Whereas the applicant is supplying doctors, nursing staff and other administrative staff to the factory/for their staffs for medical care and he himself is not providing any such medical related services or health care services as defined in para (zg) of the Notification No. 12/2017-CT (Rate) dated 28.06.2017. Also the applicant s office/establishment does not get covered under the category of clinical establishment as defined in para (s) of the said Notification No. 12/2017-CT (Rate) dated 28.06.2017. The service o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing question : Specified services i.e. appointing Doctors, Nursing Staffs, Ambulances and relating administrative services etc. covered under GST, whether it falls in the category of taxable or exempted services?. Applicant s Interpretation of Law/Taxation under GST Regime 4. The applicant submitted that as a service provider they are providing service of Doctors, Nursing staff, ambulances and relative administrative services etc. to corporate entities (Factory/Plant premises) for their staff to facilitate the medical care and these service are exempted from the payment of GST as per Sr. No. 74 of Notification No. 12/2017-CT (Rate) dated 28.06.2017. The relevant entry of the said Notification is as under: 74. Heading 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al establishment as : (c) clinical establishment means- (i) a hospital, maternity home, nursing home, dispensary, clinic, sanatorium or an institution by whatever name called that offers services, facilities requiring diagnosis, treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicine established and administered or maintained by any person or body of persons, whether incorporated or not; or (ii) a place established as an independent entity or part of an establishment referred to in sub-clause (i), in connection with the diagnosis or treatment of diseases where pathological, bacteriological, genetic, radiological, chemical, biological investigations or other diagnostic o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue involved, on which advance ruling is sought by the applicant, relevant facts the applicant s interpretation of law. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 8. We have gone through the facts of the case. The only issue before us is appointing Doctors, Nursing Staffs, Ambulances and relating administrative services to corporate entities (Factory/ plant) is exempted or taxable under GST. 9. We observe that applicant is a service provider and engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; 9.1 In view of the above, any services of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India provided by a hospital, nursing home, sanatorium or any other institution is exempted from GST in terms of the entry No. 74 of Notification No. 12/2017-CT (Rate) dated 28.06.2017. Whereas the applicant is supplying doctors, nursing staff and other administrative staff to the factory/for their staffs for medical care and he himself is not pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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