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2022 (8) TMI 1239 - AAR - GSTLevy of GST - health-care services provided to patients at their residence by the applicant through qualified nurses and other technically qualified persons - applicability of SI. No. 74 of N/N. 12/2017 Central tax (Rate) dated 2806-2017 - HELD THAT:- As per the entry 74, healthcare services provided by a clinical establishment or authorised medical practitioner or paramedics is exempted from GST. Whether the services rendered by the applicant qualify to be classified as healthcare services? - HELD THAT:- Healthcare service is defined.to include any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India. The applicant is rendering medical services to the patient at their residence through qualified nurses and other technical employees. Accordingly, the services rendered by the applicant as explained in the application for the care of patients at their residence by employing qualified nurses and other technical personnel fall within the definition of healthcare services. Whether the applicant qualifies to be categorised as a clinical establishment? - HELD THAT:- On a combined reading of the definitions of health care services and clinical establishment, it is evident that any institution providing services by way of diagnosis or treatment or care for illness etc will qualify to be categorised under the definition of clinical establishment. From the details of the services provided as described by the applicant, it is evident that the applicant is providing services of care for illness to patients at their residence and hence qualify to be classified as a clinical establishment under the category of any other institution providing services of care for illness as per the said definition. The applicant is a clinical establishment providing health care services that are exempted as per entry at SI. No.74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.
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