INPUT ON HUMAN HEALTH SERVICES
Query (Issue) Started By: – knr varma Dated:- 1-2-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Manufacturing Company providing emergency health services to staff at working unit, Company paying gst for above services. Company can avail input credit on health services
Reply By Alkesh Jani:
The Reply:
Sir, from my point of view ITC for health service is not available in terms of Section 17(5)(b) of CGST Act, 2017. The health services has been specifically mentioned for non-availment of ITC.
Reply By KASTURI SETHI:
The Reply:
Health services have been completely exempted from GST. On which input service you have paid GST ?Mention specifically.
Reply By Alkesh J
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. In the instant case company is providing health services and is not a medical practitioner moreover, clinical establishment is required. In view of above company has to pay GST and ITC is not available. Please correct me.
Reply By KASTURI SETHI:
The Reply:
Dear Querist,
Pl. see legal meaning of the terms. a clinical establishment, an authorised medical practitioner or para-medics. Concept will be clear. After looking into dictionary, if concept is not clear to you, then ask again.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
I endorse the views of Shri Kasthuri Sethi.
Reply By Alkesh Jani:
The Reply:
Sir, thanks a lot now I am clear Thanks again
Reply By Ganeshan Kalyani:
The Reply:
Health service is exempted from GST.
Reply B
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