Home Case Index All Cases GST GST + AAR GST - 2023 (1) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 80 - AAR - GSTExemption from GST - Healthcare services - regular medical monitoring along with other logistic support as provided by the applicant to senior citizens at their door step - classification of services - rate of tax - HELD THAT:- The applicant is found to be engaged in providing services to its enrolled members under two limbs. The first one, which is against a consolidated package amount, comprises inter alia of care manager visit for medical check-up, general physician home visit and home delivery of medicine. The other part also covers services by general physicians, nurses and care managers for which the applicant charges separately. The aforesaid services may get covered under health care services as defined in Para 2 (zg) of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017. However, supply by way of health care services qualifies for exemption under serial number 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 if the same is provided by a clinical establishment, an authorised medical practitioner or para-medics - Admittedly, the applicant doesn’t fall under any of the aforesaid categories of suppliers and the services provided by the applicant, therefore, fail to qualify as exempted service. Rate of tax on the instant supply of services - HELD THAT:- The applicant provides services for accompanying members for essential & social outings, accompanying member to the Bank & Post Office, organising social gathering and entertainment programmes etc. Thus, the services provided by the applicant can be termed as human health and social care services and is taxable @ 18% vide serial number 31 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 [corresponding West Bengal State Notification No.1135 F.T. dated 28.06.2017], as amended.
|