Consultant and Technician Services Not GST-Exempt; Lacks 'Clinical Establishment' Status, Majority Charges for Accommodation.

Exemption form GST - healthcare services - the major portion of the total hospital charges is towards payment to Consultant / Technician. Even the remaining minor portion of the hospital charges retained by the hospital is for providing ancillary services such as nursing care, infrastructure facilities, paramedic care, emergency services, checking of temperature, weight, blood pressure etc. - In the present case, the appellant does not fall under the definition of ‘clinical establishment’ as already discussed and the major portion of the package offered by the appellant is towards accommodation. - AAAR .....

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