Heading 9993
Services – Exemption from GST
GST
Services by way of-
\n (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics;
\n 109[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)] having room charges exceeding Rs. 5000 per day to a person receiving health care services.]
\n (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.
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\nDefinition:
\n(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 Ind<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lities, injury or trauma. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nServices by way of- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n are providing services to hospitals and not to patients and hence must pay GST? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Heading 9993Services – Exemption from GSTGSTServices by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; 109[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 … Continue reading “Heading 9993”<\/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-5545","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5545","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=5545"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5545\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nClarification
\n * Clarification regarding GST applicability on services by way of Assisted Reproductive Technology (ART) procedures such as In vitro fertilization (IVF). [ See para 13 of Circular No. 177\/09\/2022-TRU dated 03.08.2022 ]
\n * Clarification on applicabililtiy of GST leviable in following cases:
\n * (1) Hospitals hire senior doctors\/ consultants\/ technicians independently, without any contract of such persons with the patient; and pay them consultancy charges, without there being any employeremployee relationship. Will such consultancy charges be exempt from GST? Will revenue take a stand that they are providing services to hospitals and not to patients and hence must pay GST?
\n * (2) Retention money: Hospitals charge the patients, say, Rs. 10000\/- and pay to the consultants\/ technicians only Rs. 7500\/- and keep the balance for providing ancillary services which include nursing care, infrastructure facilities, paramedic care<\/p>\n
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\n (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics;
\n (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.
\nDefinition:
\n(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;
\n(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 esta<\/p>\n
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\n * (2) Retention money: Hospitals charge the patients, say, Rs. 10000\/- and pay to the consultants\/ technicians only Rs. 7500\/- and keep the balance for providing ancillary services which include nursing care, infrastructure facilities, paramedic care, emergency services, checking of temperature, weight, blood pressure etc. Will GST be applicable on such money retained by the hospitals?
\n * (3) Food supplied to the patients: Health care services provided by the clinical establishments will include food supplied to the patients; but such food may be prepared by the canteens run by the hospitals or may be outsourced by the Hospitals from outdoor caterers. When outsourced, there should be no ambiguity that the suppliers shall charge tax as applicable and hospital will get no ITC. If hospitals have their own canteens and prepare their own food; then no ITC will be available on inputs including capital goods an<\/p>\n
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