9911796707
TMI Blog2021 (12) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... Spouse & up to 2 children (age below 21 years). The applicant will also tie-up with other hospitals pan India from where the members can avail health care services. 2. The "Health Care Service (Diamond Plan)" of the applicant includes the following services: i. Hospitalization Benefits i.e., in-patient Service up to INR 10 Lakhs in a year ii. Compulsory Annual Preventive Health Check-up with 100+ test/investigation/consultations covered; which are tabulated as follows: Blood Investigation: Cardiac Investigation: Other Investigation: Specialist Consultants: Complete Hemograms (28) ECG PFT General Physician Lipid Profile (8) 2D echo & colour Doppler Audiometry Dental Surgeon Liver Function Test (11) TMT Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- Table Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition (1) (2) (3) (4) (5) 74 Heading 9993 Services by w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia and includes services by way of transportation of the patient to and from a clinical establishment, but does 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; 5. The applicant submits that the health care services provided by the applicant are in recognized systems of medicines in India which are exempted. In terms of the clause (h) of section 2 of the Clinical Establishments Act, 2010, the following systems of medicines are recognized systems of medicines, viz. Allopathy, Yoga, Naturopathy, Ayurveda, Homeopathy, Siddha, Unani and any other medicine recognized by Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edics" as provided under Sr. No. 74 of Notification No. 12/2017Central Tax (Rate) dated 28.06.2021, as amended. 7. It is to further submit that in spite of regular Preventive Health Check-up, if the person availing "Health Care Service (Diamond Plan)", or his / her spouse or any of his children out of two children falls ill, treatment or care for such illness would be provided by the qualified allopathic medical practitioner at Hospital of the Applicant or other Hospitals suggested by the Applicant. However, the person availing "Health Care Service (Diamond Plan)" cannot get treatment or care for illness at any Hospital of his / her choice. Obviously, the person availing "Health Care Service (Diamond Plan)" cannot claim any reimbursement f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NGS 11. We have carefully considered all the submissions made by the applicant. 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. 12. On careful consideration of the applicant's submission, we find that the scope of supply of services by the applicant is 'health care services' by a clinical establishment and also that the applicant's Partner Dr. P.G.Korodia is an authorised medical practitioner. We find the subject consideration is received for health care services. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Healthcare services have been defined to mean any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India [para 2(zg) of notification No. 12/2017-C.T. (Rate)]. Therefore, hospitals also provide healthcare services. The entire amount charged by them from the patients including the retention money and the fee/payments made to the doctors etc., is towards the healthcare services provided by the hospitals to the patients and is exempt
14. We pass the Ruling,
RULING
M/s Divyajivan supplies Health care Services under Diamond Plan which merits exemption from GST vide Sr. No. 74 of said Notification No. 12/2017- CT(R). X X X X Extracts X X X X X X X X Extracts X X X X
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