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Showing 41 to 60 of 206 Records Search Text: gst medical clinics |
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2022 (7) TMI 403 - AUTHORITY FOR ADVANCE RULING, TAMILNADU The HC ruled on GST treatment of hospital pharmacy supplies, distinguishing between in-patient and out-patient contexts. For in-patients, medicines and consumables constitute a composite supply of healthcare services exempt from GST under Notification No. 12/2017-CT (Rate), as these elements are naturally bundled with medical care during hospitalization. Conversely, out-patient pharmacy supplies were deemed taxable separate transactions, as patients can purchase prescribed medications from any pharmacy, evidenced by separate billing and lack of natural bundling with consultation services.
2020 (6) TMI 800 - APPELLATE AUTHORITY FOR ADVANCE RULING, HARYANA Exemption from GST - provisioning of diagnostic imaging services under the agreement/contract executed by Siemens Healthcare Pvt. Ltd. (SHPL) with its customers - eligible for exemption under Serial Number 74 of the Notification 12/2017-CT(R) dated 28/06/2017 or not - HELD THAT:- The exemption is to Services and not to Technicians or Doctors/ Medical Practitioners or Para-Medics or Ambulance Operators - Clearly, the case of Appellant M/s. Siemens Healthcare Pvt. Ltd. (SHPL) is not covered under ... ... ...
GST ON HEALTH CARE SERVICE A private limited company providing health care services, including nursing staff, patient beds, oxygen cylinders, and ventilators, inquired about the applicability of GST to their receipts. Responses indicated that health care services, whether provided by private or government hospitals, are exempt from GST according to specific circulars and notifications. However, there was a distinction made between "health services" and "health care services," with the latter being exempt. The exemption aims to prevent patients from bearing additional tax burdens, regardless of whether services are provided by private or government hospitals.
2019 (1) TMI 920 - CESTAT MUMBAI Condonation of delay of 110 days in filing the appeal - delay occurred as the appellant/applicant to switch over to GST regime effective from 01.07.2013 and also for sickness of the officer in-charge of customs related matter - Held that:- It can be said that appellant's submissions are not based on factual aspect but the grounds submitted by the applicant for filing of appeal at a belated stage that introduction of GST regime had kept busy the corporate world for a considerable time - Further h... ... ...
2018 (9) TMI 2102 - AUTHORITY OF ADVANCE RULING, JHARKHAND Levy of GST - Healthcare services or not - Doctor s Consultancy to the various categories of people - Tests and Scans to the various categories of people for IPD and /or OPD cases - Admission charges, Bed Charges, Operation Charges, Sundry Charges, etc - Medicine Dispensation to In-Patients - whether GST needs to be paid on supplies to Non-Employees for consideration only (with ITC on inward supplies) or GST needs to be paid on supplies made to employees without consideration as well? - Medicine... ... ...
2021 (1) TMI 373 - AUTHORITY FOR ADVANCE RULING, GUJARAT Classification of goods - Urine collection bags - to be classified under HSN Code 90189099 or otherwise - whether covered under Serial No.E(8) of List 3 of Entry 257 of Schedule I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 issued under the Central Goods and Services Tax Act, 2017 and corresponding Notifications issued under the Gujarat Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017 OR under Serial No.218 of Schedule-II of the Notification... ... ...
2019 (5) TMI 900 - AUTHORITY FOR ADVANCE RULINGS, KERALA Levy of GST - medical diagnostic service - Forward Charge or Reverse Charge Mechanism? - Clinical Establishment - requirement of registration - SI. No.74 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 - HELD THAT:- The diagnostic centres are organized facilities to provide diagnostic procedures such as radiological investigation supervised by a radiologist and clinical laboratory services by laboratory specialists usually performed through referrals from physicians and other heal... ... ...
Case Law No GST for Diagnostic Centres The Kerala Authority for Advance Ruling determined that diagnostic centers, like M/s. Medivision Scan and Diagnostic Research Centre Pvt. Ltd., are classified as clinical establishments providing health care services, thus exempt from GST. According to Section 23 of the State Goods and Services Tax Act, entities exclusively offering exempt services do not require GST registration unless they receive taxable goods or services under reverse charge. The services provided by diagnostic centers fall under health care services as per Notification No.12/2017-CT Rate, making them eligible for GST exemption.
2018 (11) TMI 281 - AUTHORITY FOR ADVANCE RULINGS, KERALA Classification of supply - medicines, consumables and implants used in the course of providing health care services to the patients admitted for diagnosis - composite supply - 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 eligible for exemption under the category health care services ? Held that:- The in-patient services are classified as exempted service u... ... ...
2018 (11) TMI 278 - AUTHORITY FOR ADVANCE RULINGS, KERALA Classification of supply - medicines, consumables and implants used in the course of providing health care services to the patients admitted for diagnosis - composite supply - 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 eligible for exemption under the category health care services ? Held that:- The in-patient services are classified as exempted service u... ... ...
Revers charge in GST A discussion on a forum addresses whether reverse charge mechanism (RCM) under GST applies to medical services provided by a doctor contracted by a company. It is clarified that healthcare services are exempt under Notification No. 9/2017, thus RCM does not apply. Another user raises a separate query about GST and RCM applicability on transactions involving hotel and transport services purchased from Bhutan, questioning the correct procedure and input credit eligibility. It is advised to post separate queries to avoid confusion and ensure clarity for both experts and visitors.
2019 (11) TMI 154 - AUTHORITY FOR ADVANCE RULING, KERALA Liability of GST - supply of medicines, drugs and other surgical goods from its pharmacy to inpatients - supply of medicines, drugs and other surgical goods from its pharmacy to outpatients - supply of incidental services as X-ray, Clinical laboratory etc rendered as part of health care service - supply of Implants and artificial limbs made during course of treatment to patients. Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of medicines, drugs and other surgi... ... ...
2019 (3) TMI 757 - APPELLATE AUTHORITY FOR ADVANCE RULING, KERALA Classification of supply - Composite supply or not - supply of medicines and allied items provided by the hospital through the pharmacy to the in-patients - medicines and allied items provided by the hospital through the pharmacy to the out-patients - taxability. Supply of medicines and allied items provided by the hospital through the pharmacy to the in-patients - Held that:- On analyzing the case sheet and invoices raised in case of an inpatient, it can be seen that during the period of admiss... ... ...
GST ON HEALTH CARE – NOT TRULY EXEMPT Health care services are exempt from GST under Notification No. 9/2017, covering services by clinical establishments and medical practitioners. However, medicines and medical devices like stents and implants are taxed at varying rates. Implants, crucial for health care, are taxed at 5%, equating them with aids like wheelchairs. Critics argue these essential items should be exempt, as they aren't luxury goods. Some believe taxing these items at 5% allows suppliers to claim input tax credits, preventing increased costs and supporting domestic manufacturing. The debate highlights differing views on how GST impacts health care and disability aids.
Exemptions on supply of services under IGST Act The Government of India issued Notification No. 9/2017 on June 28, 2017, under the Integrated Goods and Services Tax (IGST) Act, 2017, detailing exemptions on the inter-State supply of various services. The notification specifies services exempt from IGST, including charitable activities by registered entities, transfer of a going concern, certain services to government bodies, and services related to public health and infrastructure. It also includes exemptions for specific international events and services provided by foreign diplomatic missions. The notification outlines conditions and rates applicable to these exemptions, effective from July 1, 2017.
List of Exempted supply of services under the CGST Act The notification outlines services exempted from the Central Goods and Services Tax (CGST) under the CGST Act, 2017. It includes a comprehensive list of services such as charitable activities, government services related to public functions, educational and healthcare services, transportation, and insurance schemes. Specific exemptions are provided for services like those offered by old age homes, public libraries, and certain sports events. The notification also details conditions under which these exemptions apply, aiming to facilitate public interest and promote various sectors by reducing the tax burden on essential and charitable services.
Exemptions on supply of services under UTGST Act The Government of India, through Notification No. 12/2017 dated June 28, 2017, exempts certain intra-State services from the Union Territory Goods and Services Tax (UTGST) under specific conditions. These services include charitable activities, transfer of a going concern, and pure services related to functions of Panchayats and Municipalities. Other exempt services include those provided by governmental authorities, educational institutions, and health care services. The notification outlines various service categories, each with specified conditions for exemption, such as services by FIFA for events in India, transportation services, and services related to agricultural produce. The exemptions aim to support public interest and development.
2020 (9) TMI 337 - AUTHORITY FOR ADVANCE RULING, KARNATAKA GST Input credit - purchase of equipments, furniture etc. - purchase of reagents/ consumables for performing the tests as the reagents / consumables - Healthcare services or not - Clinical establishment or not - whether the diagnostic services being supplied by the applicant to the aforesaid hospital are covered under Entry no. 74 of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017? Healthcare services - HELD THAT:- In the instant case the services provided by the applicant are by wa... ... ...
2020 (7) TMI 380 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH Liability of GST - medicines supplied to In-patients through pharmacy - medicines, drugs, stents, implants etc administered to in-patients during the medical treatment or procedure - HELD THAT:- Applicant renders health care services to in-patients in the form of supply of medicines, drugs, stents, implants etc being administered during the medical treatment or procedure - Primarily the health care services provided by the applicant are exempt under Sl.No. 74 Heading 9993 vide Notification No 12... ... ...
2019 (10) TMI 1019 - AUTHORITY FOR ADVANCE RULING, KARNATAKA Exemption from GST - health care service provider - Whether applicant being a health care service provider, are exempted from tax or not? - HELD THAT:- The transaction of the applicant is examined and it is seen that the applicant has entered into a contract with the contractee (hospital) for providing diagnostic services in their premises for the patients referred to by the hospital. The patients are liable to pay charges on that account to the Hospital and the applicant has nothing to do with ... ... ...
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