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TMI BlogExceptions related to Health Care [ Entry no. 74 & 74A ]X X X X Extracts X X X X X X X X Extracts X X X X ..... ansportation of a patient in an ambulance , other than those specified in (a) above Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) [ Circular No. 51/25/2018-GST 31st July, 2018 ] The services provided by Government and private service providers (PSPs) by way of transportation of patients in an ambulance is applicable for the purpose of GST but the said services are specifically exempt under notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 vide Sl. No. 74. service provided by private service providers (PSPs) to the State Governments by way of transportation of patients on behalf of the State Governments aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, Authorised medical practitioner [ as per para 2(k) of Notification No. 12/2017- Central Tax (Rate) ] 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eterinary clinic in relation to health care of animals or birds are exempt from tax. Example : Ram a Veterinarian provides services at his veterinary clinic such service is exempt. Exemption entry 74A : Services provided by rehabilitation professionals Services Provided by rehabilitation Professionals recognised under rehabilitation council of India Act 1992 by way of rehabilitation; therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA or 12AB of the Income tax Act, 1961 . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , blood pressure etc Will GST be applicable on such money retained by the hospitals 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-CT(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 . Food supplied to the patients food supplied to the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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