{"id":10296,"date":"2018-02-01T11:33:48","date_gmt":"2018-02-01T06:03:48","guid":{"rendered":""},"modified":"2018-02-01T11:33:48","modified_gmt":"2018-02-01T06:03:48","slug":"input-on-human-health-services","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=10296","title":{"rendered":"INPUT ON HUMAN HEALTH SERVICES"},"content":{"rendered":"<p>INPUT ON HUMAN HEALTH SERVICES<br \/> Query (Issue) Started By: &#8211; knr varma Dated:- 1-2-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax &#8211; GST<br \/>Got 10 Replies<br \/>GST<br \/>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<br \/>\nReply By Alkesh Jani:<br \/>\nThe Reply:<br \/>\nSir, 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.<br \/>\nReply By KASTURI SETHI:<br \/>\nThe Reply:<br \/>\nHealth services have been completely exempted from GST. On which input service you have paid GST ?Mention specifically.<br \/>\nReply By Alkesh J<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=113363\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> . 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.<br \/>\nReply By KASTURI SETHI:<br \/>\nThe Reply:<br \/>\nDear Querist,<br \/>\n 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.<br \/>\nReply By MARIAPPAN GOVINDARAJAN:<br \/>\nThe Reply:<br \/>\nI endorse the views of Shri Kasthuri Sethi.<br \/>\nReply By Alkesh Jani:<br \/>\nThe Reply:<br \/>\nSir, thanks a lot now I am clear Thanks again<br \/>\nReply By Ganeshan Kalyani:<br \/>\nThe Reply:<br \/>\nHealth service is exempted from GST.<br \/>\nReply B<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=113363\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>INPUT ON HUMAN HEALTH SERVICES Query (Issue) Started By: &#8211; knr varma Dated:- 1-2-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax &#8211; GSTGot 10 RepliesGSTManufacturing 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=10296\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;INPUT ON HUMAN HEALTH SERVICES&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10296","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10296"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10296\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}