9911796707
TMI Blog2023 (1) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... Diamond Plan of the applicant covered more than 100 types of test, Sleep Study, Foot Scan and Naturopathy, Special health care treatments like Dental skin care treatment, Privilege card treatment, Priority OPD appointments in tie-up hospital, tele-medical guidance through application. All types of such service provided to the customer under Diamond Plan are required to be examined in detail to decide the nature and characteristic of the service to decide the taxability under GST. The applicant have also tie up with other hospital in pan India to provide the service mentioned under 'Diamond Plan' but have not submitted any documents in this regard so that we are not in position to know the Scope of Service, types of services to be provided by such Hospital and terms and conditions of the payment. Also the applicant have failed to submit the documents which contains the details of services to be provided under the 'Diamond Plan' to the potential customer. The applicant has not disclosed the correct fact/information in respect of this application therefore, in absence of such documents it is not possible to figure out the services which have mentioned in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mear, Sleep Study, Foot Scan and Naturopathy. iv. Special health care treatments; which are Dental Treatment (Basic Dental Care or one implants per year if need arises), Skin care treatment (No cosmetic/beautification treatment cover), Adult Vaccination (with basic Vaccine Cost). v. Privilege Cards benefits; which are Home Care Services, Priority OPD appointments in tie-up hospital, tele-medical guidance through application. 3. The applicant submit that they will digitalize the health records based on the above tests and treatments of the beneficiary members for their easy access and shall also provide regular reminders, updates and health education tips. 4. The above-mentioned health care services which are provided by a clinical establishment or authorized medical practitioners are exempted from GST vide Sr. No. 74 of the of Notification No. 12/2017- Central Tax (Rate) dt. 28.06.2017. The relevant extract of the same is reproduced as under: G.S.R. 691 (E) .- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed medical practitioner means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force; (s) 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 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; (zg) health care services means 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 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 unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... practitioner or para-medics as provided under Sr. No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2021, as amended. 6.4 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 from the Applicant for getting treatment or care for illness at any Hospital, other than the Hospital of the Applicant or the Hospital suggested by the Applicant, as granting of reimbursement to the person availing Health Care Service (Diamond Plan) is not at all envisaged. Thus, this component of service to be provided by the Applicant is also covered under the health care services by a clinical establishment, an auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading 9993 Service by way of a. Health care services by a clinical establishment, an authorized 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 Nil Nil 8.2 Further, Notification No. 04/2022-C.Tax (Rate) dated 13.07.2022 for amendment in respect of Sr. No. 74 of Notification No.12/2017-Central Tax dated 28.06.2017 may also be taken into consideration while processing of application for Advance Ruling by the applicant, which is as under; (s) against serial number 74, in column (3), in clause (a), the following proviso shall be inserted, namely:- Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)J having room charges exceeding Rs. 5000 per day to a person receiving health care Services . 8.3 In view of above, it appears that Notification No.12/2017-Central Tax d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by a clinical establishment, an authorized medical practitioner or para medics are exempted vide Sl. No. 74 of Notification No. 12/2017-C.T. (Rate), dated 28-6-2017. We find that the term clinical establishment' is defined under clause 2 of the Notification No. 12/2017-CT (Rate) dt.28.6.2017 means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnostics or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India or a place established as an independent entity or as a part of an establishment to carry out diagnostic or investigative services of diseases. 14. We find that Diamond Plan of the applicant covered more than 100 types of test, Sleep Study, Foot Scan and Naturopathy, Special health care treatments like Dental skin care treatment, Privilege card treatment, Priority OPD appointments in tie-up hospital, tele-medical guidance through application. All types of such service provided to the customer under Diamond Plan are required to be examined in detail to decide the nature and characteristic of the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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