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TMI Blog2023 (1) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 Lakhs in a year ii. Compulsory Annual Preventive Health Check-up with 100+ test/investigation/consultations covered; which are tabulated as under: 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 Fundoscopy - EYE General Surgeon Harmane & Vitamins (4) Chest X-ray Refractive Errors Gynaecologist Renal Function Test (8) Sonography Abdomen & Pelvic PFT General Physician Urine & Stool Examination(18) BMD Audiometry Dental Surgeon iii. Advance Health Check-up services; which are Coronary Angiography, Cancer Markers, Endoscopy, MRI - Any one part, Mammography & PAP Smear, 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-medi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this notification, it is observed that services by way of health care services by a clinical establishment, an authorised medical practitioner or para-medics are being exempted. 6. The expressions, "authorised medical practitioner", "clinical establishment", "health Care Services", has been defined in respective clause of definitions provided in Sr. No. 2 of the Notification No. 12/2017 - CT (Rate) dt. 28.6.2017, the same reads as follows: (k) "authorised 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Hospitals, which qualifies as "Clinical Establishments". Furthermore, such Annual Preventive Health Check - up will be carried out by the qualified allopathic medical practitioner / authorized medical practitioner. It is, therefore submitted that the service of Annual Preventive Health Check - up, proposed to be provided by the applicant is covered under "health care services by a clinical establishment, an authorized medical 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 reimburs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated 19-12-2022 has submitted as follows : 8.1 The relevant provision mentioned at serial no 74 of Notification No.12/2017-Central Tax dated 28.06.2017 is as under: S.No. Chapter, Section, Heading, service code Description of services Rate % Condition, if any 74 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 U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h care services and exempted vide Sr. No. 74 of Not. No. 12/2017-CT (Rate) dated 28-6-2017. 13. The issue is examined in detail. Health care services provided 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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