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Showing 1 to 20 of 206 Records Search Text: gst medical clinics |
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2022 (1) TMI 902 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA Classification of goods / services - Zirconium Oxide Ceramic Dental Blanks in different sizes - whether classifiable under Chapter Heading 69091200 as Ceramic Product as at this stage Artificial Teeth are not produced from it, even though the Product is biscuit fired having hardness of less than 9 on Moh s scale or the product is classifiable under Chapter Heading 90212100 since Artificial Ceramic Teeth are produced from the product which has hardness of 9 on Moh s scale? - Artificial Teeth, Cro... ... ...
2022 (8) TMI 1239 - AUTHORITY FOR ADVANCE RULING, KERALA SC ruled that healthcare services provided by a clinical establishment through qualified nurses at patients' residences are exempt from GST. The services, including physiotherapy, nursing care, and medical monitoring, qualify under the healthcare services definition in Notification No. 12/2017. The ruling confirms tax exemption for home-based medical care delivered by technically qualified personnel.
2023 (6) TMI 487 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN HC ruling determined that substance use disorder (SUD) treatment services do not qualify for GST exemption under healthcare services notification. Despite being a clinical establishment, the applicant must pay GST on outpatient SUD treatment services, as the supply of medicines and counseling are not considered a naturally bundled composite service exempt from taxation.
2022 (3) TMI 1144 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT The appellant's claim for GST exemption under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate) was rejected by the GAAR and upheld by the appellate authority. The wellness center's services were classified as a composite supply with accommodation as the principal supply, not healthcare services. The appellant failed to qualify as a "clinical establishment" as it lacked an OPD, offered only 7+ day packages, and included therapies not recognized as systems of medicine in India. The accommodation charges constituted the major portion of package costs, confirming accommodation as the principal supply subject to GST.
2021 (2) TMI 196 - AUTHORITY FOR ADVANCE RULING, KARNATAKA Levy of GST - requirement of registration - services rendered to the Hospitals / Laboratories/ Biobanks registered in United States of America (USA) and other countries includes export of intellectuals like clinical data completions, analysis, clinical opinion advisory consultation through Phone calls, Video Conference, Mails and other Electronic devices and the applicant is living in India and services rendered from the place of India - Heath Care Services - Medical Services and Paramedical Ser... ... ...
2021 (3) TMI 547 - AUTHORITY FOR ADVANCE RULING, GUJARAT Levy of CGST/SGST - composite supply of health care treatment or not - supply of medicines, surgical items, implants, consumables and other allied services items provided by the hospital through their hospital in-house pharmacy, as well as food, room on rent, other services to the in-patients - supply of Occupational Health Check-up service (OHC) by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital s payroll working in different corporate for providing health check-up servi... ... ...
HEALTH CARE SERVICES BY CLINICAL ESTABLISHMENTS. GST EXEMPTION The discussion revolves around the Goods and Services Tax (GST) exemption for health care services provided by clinical establishments in India. The key focus is on the interpretation of Entry No. 74 of Notification No. 12/2017, which exempts health care services from GST. The conversation highlights the complexities of defining "health care services," "clinical establishment," and "authorised medical practitioner." The participants debate whether hotels and resorts providing health care services in collaboration with registered clinical establishments can claim GST exemption. The discussion also touches on the implications of revenue-sharing models and the role of joint ventures in providing such services. Various experts contribute their perspectives, emphasizing the need for clear regulations and interpretations to ensure the exemption benefits reach the intended recipients.
2022 (6) TMI 34 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT The Gujarat Appellate Authority for Advance Ruling (GAAAR) modified the lower authority's ruling regarding GST implications for a hospital's services. The GAAAR held that supply of medicines, surgical items, implants, and consumables to in-patients constitutes a composite supply of healthcare services exempt from GST. Additionally, the authority ruled that Occupational Health Check-up services provided to corporate employees also qualify as exempt "Healthcare Services" under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate), contrary to the lower authority's position. The GAAAR reasoned that OHC services, including diagnosis, treatment, and preventive care by medical staff at corporate sites, fall within the scope of healthcare services exempt from GST.
2021 (1) TMI 371 - AUTHORITY FOR ADVANCE RULING, GUJARAT Taxable Service or Exempt Service - Specified services of appointing Doctors, Nursing Staffs, Ambulances and relating administrative services to corporate entities (Factory/ plant) - HELD THAT:- The applicant is a service provider and engaged in the service of supply/ appointing doctors, nurses and administrative staff to corporate entities (Factory/ plant). The applicant contention is that the said service covered under Sr. No.74 of the Notification No. 12/2017-CT(Rate) dated 28.06.2017 and is ... ... ...
2018 (10) TMI 511 - AUTHORITY FOR ADVANCE RULINGS, KERALA Levy of GST - supply of medicines and allied items through the pharmacy - Composite supply - health care services by a clinical establishment - exemption under N/N. 12/2017-CT (Rate) dated 28.06.2017 - Held that:- 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-CT (Rate) dated 28.06.2017. The word clinical establishment means a hospital, nursing home, clinic, sanatorium or any othe... ... ...
Exceptions related to Health Care [ Entry no. 74 & 74A ] The Goods and Services Tax (GST) exemptions related to healthcare services in India. Entry No. 74 exempts healthcare services provided by clinical establishments, authorized medical practitioners, and paramedics, except for certain high-cost room services. Ambulance services under the National Health Mission are exempt. Entry No. 74A exempts rehabilitation services by recognized professionals. Veterinary services are also exempt. Clarifications include exemptions for hospital room rents, consultancy charges, and retention money. Food supplied to admitted patients is part of healthcare services and exempt, while food for non-admitted patients or staff may be taxable.
2023 (6) TMI 488 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN The SC ruled that supply of medicines and procedures to inpatients constitutes a composite supply where healthcare services are the principal supply. The court determined that such services fall under SAC 999311 and are exempt from GST under Notification No. 12/2017-Central Tax. The treatment process, including medicines and procedures, is naturally bundled and cannot be separately taxed.
2023 (1) TMI 785 - AUTHORITY FOR ADVANCE RULING, GUJARAT SC ruled that a healthcare service provider's lump-sum "Diamond Plan" for 20 years does not automatically qualify for GST exemption. The lack of detailed documentation about specific services prevented a definitive determination of exemption status under Notification No. 12/2017-Central Tax. The application was deemed non-maintainable due to insufficient evidence clarifying the precise nature of healthcare services offered.
2020 (4) TMI 68 - AUTHORITY FOR ADVANCE RULING, CHHATTISGARH Levy of GST - Medical Services with regard to providing vaccination from clinic - failure to comply with the provisions of Section 97 (1) of CGST Act, 2017, Rule 104 (1) of the CGST Rules, 2017, Rule 107 (A) of the CGST Rules, 2017 and Circular no. 25/25/2017-GST issued by the Central board of Excise and Customs on 21-12-2017 - HELD THAT:- As the applicant failed to comply with the aforesaid legal procedures despite being made known about the same as above vide letter dated 20.09.2019 and therea... ... ...
2023 (3) TMI 1318 - AUTHORITY FOR ADVANCE RULING, HARYANA The HC ruled on GST applicability for healthcare service providers. ARPK Healthcare's services to Asian Hospital are taxable, not exempt under GST notification. While Asian Hospital's healthcare services remain exempt, the infrastructure outsourcing arrangement does not qualify for tax exemption. The ruling clarifies the scope of GST applicability in medical service supply chains, emphasizing precise categorization of service types.
2025 (4) TMI 1002 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA The AAR determined that the applicant's diagnostic services for early cancer detection do not qualify for GST exemption under Entry No. 74 of Notification No. 12/2017-CT(R). The services were deemed research and development activities, not recognized diagnostic services, and thus classified under SAC 9981. Without regulatory validation from CDSCO or ICMR, the services do not meet the criteria for health care services exemption, resulting in GST liability.
2020 (3) TMI 896 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL Clinical establishment or not - supply of health care service from a clinical establishment - exempt under Entry No. 74 of the Exemption Notification or not - whether the Applicant is a clinical establishment that provides health care services by way of diagnosis, treatment or care for illness in any recognised system of medicines in India? HELD THAT:- Bundled supplies of two or more taxable goods or services, one of which is identifiable as principal supply within the meaning of section 2 (90) ... ... ...
Heading 9994 A notification effective from July 18, 2022, omitted a previous GST exemption for services provided by operators of common bio-medical waste treatment facilities to clinical establishments. These services involved the treatment or disposal of bio-medical waste and related processes. The term "clinical establishment" refers to institutions such as hospitals, nursing homes, clinics, and similar facilities offering diagnostic, treatment, or care services for various medical conditions in recognized medical systems in India.
2024 (1) TMI 1420 - AUTHORITY FOR ADVANCE RULING, KARNATAKA HC analyzed four key GST exemption issues for healthcare services. The court ruled that medicines, consumables, and food supplied to in-patients constitute a composite supply of health care services and are exempt from GST. Retention money is also exempt. However, fees collected for training nurses and psychologists do not qualify for GST exemption. The judgment clarifies the scope of health care services under GST regulations, providing clear guidelines on tax treatment for hospital-related supplies and services.
2024 (2) TMI 229 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA HC ruled on four GST-related issues for healthcare services. Medicines, consumables, and food supplied to in-patients are part of composite healthcare services and exempt from GST. Retention money is not subject to GST. However, fees for practical training of nurses and psychologists do not qualify for GST exemption as they do not constitute direct healthcare services.
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