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2018 (5) TMI 1737 - AAR - GSTLevy 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 relevant test for the patient, collecting samples, obtaining the result of the test, sharing the test results and post counselling. The medical team of the applicant discusses with the oncologist/pathologist, takes samples of required tissues and send it for the tests to US/Germany, with regard to the oncology/auto immune deceases. They play the role of referral/physician and also advice doctors for line of treatment to the establishment. They provide the said services in “Allopathy” system, of medicines, recognised in India. Therefore they qualify to be a clinical establishment. Health Care Services - Held that:- The Applicant is involved in providing the services of diagnosis, pre & post counseling! therapy and prevention of diseases by providing tests that are sophisticated and relevant. The medical team of the applicant is involved in the complete cycle and hence they facilitate the diagnosis process and therefore the services provided by the applicant qualify to be health care services. Ruling:- The applicant qualifies to be a clinical establishment and the services offered/provided by the Applicant qualify to be Health Care Services - The intra-state supply of said services attract NIL rate of central tax as per SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017.
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