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TMI Blog2022 (8) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... es. Whether the applicant qualifies to be categorised as a clinical establishment? - HELD THAT:- On a combined reading of the definitions of health care services and clinical establishment, it is evident that any institution providing services by way of diagnosis or treatment or care for illness etc will qualify to be categorised under the definition of clinical establishment. From the details of the services provided as described by the applicant, it is evident that the applicant is providing services of care for illness to patients at their residence and hence qualify to be classified as a clinical establishment under the category of any other institution providing services of care for illness as per the said definition. The applicant is a clinical establishment providing health care services that are exempted as per entry at SI. No.74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. - KER/131/2021 - - - Dated:- 18-2-2022 - DR S. L. SREEPARVATHY, IRS SHRI ABRAHAM RENN S., IRS, MEMBER Authorized Representative : Mr. Tony. M.P., CA 1. M/s. Arden Health Care Private Limited (hereinafter referred to as the applicant) is registered as a company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re services like physiotherapy, ventilator care, CPR, emergency home care etc. The applicant keeps and maintains systematic patient records with nursing care plan, diet chart, daily procedure care checklist, daily inventory checklist, records of vital charts with temperature, BP, pulse etc of the patient. The applicant also maintains a medication chart with the complete list of medicines taken by the patients along with nursing notes. The applicant has also obtained a license from the Thrissur Corporation as a health clinic. The applicant raises invoices on the patients on a periodic basis for the daily nursing duty charge. The applicant enters into an agreement with the patients for providing various health care services with specific terms and conditions. The applicant engages duly qualified doctors to take care of the emergency situations and for routine check-ups. 4.2. As per SI. No. 74 of Notification No. 12/2017 Central tax (Rate) dated 2806-2017; healthcare services are exempted from GST.- SI. No. 74 - Chapter Heading 9993 - services by way of (a) healthcare services by a clinical establishment, an authorised medical practitioner or para medics; (b) services provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing services are exempted;- 2(i) Healthcare services by a clinical establishment, an authorized medical practitioner or para-medics: (ii) services provided by way of transportation of a patient in an ambulance, other than those specified in (i) above. 4.8. It can be inferred from the above that the scope of the exemption in service tax and GST is one and the same. Further as per the clarification given in Education Guide; Paramedics are trained health care professionals, for example, nursing staff, physiotherapists, technicians, lab assistants etc. Accordingly, the nursing staff and other technically qualified employees of the applicant falls within the meaning of the term paramedics and therefore, the services provided by such employees are also part of health care services. 4.9. As per the definition of the term clinical establishment in Para 2(s) of the said notification clinical establishment means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality..... The term clinical establishment inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Heading 9993 and accordingly, such health care services are provided to patients at their residence by the applicant through qualified nurses and other technically qualified persons are exempted from GST as per SI. No. 74 of Notification No. 12/2017 CT (R) dated 28-06-2017. 5. Remarks of the Jurisdictional officer 5.1. The application was forwarded to the jurisdictional officer as per provisions of Section 98(1) of the CGST Act. The jurisdictional officer has not offered any comments and hence it is presumed that the jurisdictional officer has no specific comments to offer. It is also construed that no proceedings are pending on the issue against the applicant. 6. Personal hearing 6.1. The applicant was granted an opportunity for a personal hearing on 03/11/2021. Shri. Tony M.P., Chartered Accountant represented the applicant for the personal hearing. He reiterated the contentions made in the application and requested to issue the ruling based on the submissions made in the application. 7. Discussion and Findings 7.1. The issue was examined in detail. The application is admissible under subsection (2) of Section 97 of the Act. The applicant is a company en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases. 7.5. As per the Explanatory Notes to the Scheme of Classification of Services under GST on Health Care services, the Heading; 999314 - Nursing and physiotherapeutic service includes; (i) services in the field of nursing care (without admission), advice and prevention for patients at home, the provision of maternity care, children's hygiene etc; (ii) services in the field of physiotherapy, ergotherapy, occupational therapy etc that are provided by qualified practitioners, other than medical doctors. 7.6. Now it is to be examined whether the services rendered by the applicant qualify to be classified as healthcare services. Healthcare service is defined.to include any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India. The applicant is rendering medical se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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