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Showing 21 to 40 of 206 Records Search Text: gst medical clinics |
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2019 (7) TMI 1331 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA Classification of supply - Composite supply or not - supply of healthcare treatment - supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital Owned pharmacy, as well as food, room on rent to the in-patients - supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy to the out-patients. Whether the supply of medicines, surgical items, implan... ... ...
2020 (4) TMI 871 - AUTHORITY FOR ADVANCE RULING, KARNATAKA Classification of services - Healthcare Services or not - Human Leukocyte Antigen (TILA) testing services performed by the overseas laboratory outside India on the Human Buccal Swabs sent by DKMS-BMST from India - entry no.74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 - HELD THAT:- The service of HLA typing is to identify the potential donors and is related directly to a transplantation to be done on a future date to a patient requiring such transplant. Analogous to testing ... ... ...
Heading 9993 The exemptions from GST for certain health care services provided by clinical establishments, authorized medical practitioners, or paramedics. Exemptions include health care services and patient transportation in ambulances. However, room charges exceeding Rs. 5000 per day are not exempt. Clarifications address GST applicability on consultancy charges for independent doctors, retention money by hospitals, and food services to patients. If hospitals outsource food services, suppliers must charge applicable tax, and hospitals will not receive input tax credit (ITC). In-house food services for staff may also be subject to GST.
2021 (4) TMI 557 - AUTHORITY FOR ADVANCE RULING, GUJARAT Classification of services - Health Care Services - Composite Supply or not - medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment for patients opting with or without packages along with allied services i.e. (room rent/food/doctor fees Etc.) provided by hospital - HELD THAT:- The exemption is applicable to a Clinical Establishment , when services by way of diagnosis or treatment or care for illness, etc. are undertaken... ... ...
2025 (3) TMI 157 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL Eligibility for exemption benefit under N/N. 12/2017-Central Tax (Rate) dated 18.06.2017 (Sl. No. 3 or 5/6 or 46, as the case may be), as amended - applicant s supply of MVU personnel on contractual basis for implementation of Establishment and Strengthening of Veterinary Hospitals Dispensaries (ESVHD) - Mobile Veterinary Unit (MVU) under Livestock Health Disease Control (LH DC) Scheme - HELD THAT:- The Livestock Healthcare Disease Control Scheme is a flagship program of the Government of India,... ... ...
2020 (9) TMI 634 - AUTHORITY FOR ADVANCE RULING, GUJARAT Classification of supply - Composite Supply or Mixed Supply - Benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 - Applicability of Clinical Establishment Act, 2010 - wellness facilities are provided with the help of highly qualified professionals doctors in the field of naturopathy, researchers, and support staff - Pre and Post GST regime - registration under Service Tax - HELD THAT:- The entire package consists of the above 3 components and the pack... ... ...
GST ON HEALTHCARE SERVICES The article discusses the implications of Goods and Services Tax (GST) on healthcare services in India. While healthcare services are generally exempt from GST under Notification No. 12/2017, complexities arise with the taxation of medicines, implants, and other supplies. The article highlights exemptions for services by clinical establishments, authorized medical practitioners, and transportation of patients. It clarifies that services by doctors and food supplied to in-patients are exempt as part of composite healthcare services. However, medicines dispensed to outpatients are taxable. The article warns that recent GST notices to hospitals may increase healthcare costs, potentially leading to legal challenges.
2018 (7) TMI 75 - AUTHORITY FOR ADVANCE RULINGS, GUJARAT Classification of manufactured goods - Cryo Container, also known as Liquid Nitrogen Containers - Whether supply of Cryo Container (Liquid Notrogen Containers) is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime? - Held that:- The subject product primarily serves dairy organizations, animal husbandries, cattle breeding farms, infertility clinics for semen preservation for artificial insemination / livestock breeding and serves pharmaceutical companies for storage of biological... ... ...
2018 (5) TMI 1737 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Levy of GST on Health care services - diagnosis, pre post counseling therapy and prevention of diseases by providing sophisticated and relevant tests - N/N. 12/2017- Central Tax (Rate) dated 28th June, 2017 - Whether the Applicant qualifies as clinical establishment? - Whether the services provided by the applicant qualifies to be health care services? Clinical Establishment - Held that:- The applicant offers services/facilities requiring diagnosis such as patient counselling, suggesting the rel... ... ...
2019 (4) TMI 303 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH Clinical Establishment or not - Healthcare company - activity of diagnosis pre and post counselling therapy and prevention of diseases by providing necessary sophisticated tests - Sr.No.74 of N/N. 12/2017 - Central Tax (Rate) dated 28.06.2017 - Held that:- The applicant has categorically mentioned that they have collaboration with companies, which in turn are accredited by NABL and DSIR. The Applicant is has neither come forward with the names of such companies with which the Applicant claims to... ... ...
2024 (11) TMI 1328 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL Exemption from GST - supply of food to all the inpatients - composite supply or not - Applicability of N/N. 12/2017 read with Sec. 8(a) of the GST Act - raising invoices by considering the services provided to the Central Hospital, South Eastern Railway, Garden Reach Road, Kolkata 700043 falling under the SAC 999311 - exempty as per entry N/N. 12/2017 Central Tax (Rate) dated 28.06.2017 or not. HELD THAT:- In the instant case, the applicant has entered into the agreement with the Central Hospita... ... ...
2022 (1) TMI 1109 - AUTHORITY FOR ADVANCE, UTTARAKHAND The AAR ruled that a naturopathy center operating within a resort does not qualify for GST exemption under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate). Despite the applicant's claim that they provide healthcare services, the Authority determined these were composite supplies where accommodation was the principal supply, with naturopathy and yoga services being ancillary. The services were classified under sub-heading 996311 (accommodation services) rather than 9993 (health services), making them ineligible for the healthcare services exemption.
2020 (6) TMI 119 - MADRAS HIGH COURT Levy of VAT - Medical services for in house patients - stents, valves, medicines, x-ray and other goods used while treating their in house patients - works contracts or not - deemed sale - whether in the course of provision the medical service, petitioners who are private hospitals were liable to pay Value Added Tax (VAT) under the provisions of the Tamil Nadu Value Added Tax Act, 2006 on the stents, valves, medicines, x-ray and other goods used while treating their in house patients? HELD THAT:... ... ...
2019 (10) TMI 1185 - AUTHORITY FOR ADVANCE RULING, TAMILNADU Exemption form GST - Healthcare services - Composite supply or not - Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as Composite Supply and accordingly eligible for exemption under the category HealthCare Services ? HELD THAT:- Inpatient services means services provided by hospitals to inpatients under the direction of medical doctors aimed at curing, restoring and/or maintaining t... ... ...
2022 (7) TMI 1099 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH The AAR ruled that administering COVID-19 vaccination by hospitals constitutes a composite supply where the principal supply is the "sale of vaccine" with administration services being ancillary. This transaction does not qualify as exempt "healthcare services" under Notification No. 12/2017 Central Tax Rate. Instead, the entire supply is taxable at 5% GST rate applicable to the principal supply (vaccine). The ruling clarifies that despite the medical context, the dominant intention in this transaction is the procurement of the vaccine rather than healthcare services.
2019 (10) TMI 1187 - AUTHORITY FOR ADVANCE RULING, TAMILNADU Levy of GST - HealthCare Services - medicines, consumables, surgical and implants used in the course of providing health care services to patients admitted to the Hospital for diagnosis or treatment would be considered as Composite Supply of health care services under GST - exemption under N/N. 12/2017 read with section 8 (a) of GST - ITC eligibility for obligatory services provided to in-patients through outsourcing - Circular No 32/06/2018-GST dl 12.02.2018. HELD THAT:- Inpatient services mean... ... ...
2024 (11) TMI 899 - AUTHORITY FOR ADVANCE RULING IN KARNATAKA Requirement to collect GST on the diagnostic and lab services provided through third party diagnostic labs - GST has to be collected for the whole invoice amount or on the margin on the supply alone? - applicable tax rate and which SAC to be used - collection of TCS - assesse fall under the definition/meaning of an Insurance Agent if invoiced to an insurance company or not. Whether the assesse need to collect GST on the diagnostic and lab services provided through third party diagnostic labs? If... ... ...
2021 (2) TMI 195 - AUTHORITY FOR ADVANCE RULING, KARNATAKA Classification of services - HSN Code - Healthcare services or not - clinical research activities carried out in India to determine the safety and effectiveness (efficacy) of medications, devices, diagnostic products and treatment regimens intended for human use - applicability of exemption given under Notification No. 9/2017- Integrated Tax (Rate) dated 28.06.2017 - input tax credit of tax paid or deemed to have been paid - tax on outward services - requirement of registration - HELD THAT:- The... ... ...
Alcohol based Hand Sanitizers: A Panorama The Goa bench of the GST Authority of Advance Ruling determined that alcohol-based hand sanitizers are subject to an 18% GST rate, rejecting the classification of these products as essential commodities exempt from GST. The Directorate General of GST Intelligence and CBIC supported this classification, citing potential disadvantages to domestic manufacturers if a lower rate were applied. The ruling clarified that hand sanitizers fall under heading 3808 of the Harmonized System of Nomenclature, not under medicaments or essential commodities. The classification debate involved examining the product's primary function and comparing it to disinfectants and medicaments.
Pathology laboratory service provided by doctor is exempted or not? A discussion on whether pathology laboratory services provided by a doctor are exempt from Goods and Services Tax (GST) concluded that these services are indeed exempt. This conclusion is based on Notification No. 12/2017, which states that health care services by clinical establishments, authorized medical practitioners, or paramedics are exempt from GST. The definition of a clinical establishment includes facilities offering diagnostic or investigative services, thus covering the services in question. Both respondents in the forum confirmed the exemption status of such services under the GST framework.
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