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Heading 9993 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGSTExtract Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; 109 [ Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. ] (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. ************* Notes: As amended vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.
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