Healthcare Services Exempt from Service Tax; Includes Ambulance Transport, Excludes Cosmetic Surgery Unless Reconstructive

Health care services provided by clinical establishments, authorized medical practitioners, or paramedics are exempt from service tax as per notifications issued in 2012 and 2015. This exemption includes transportation of patients in ambulances. However, it excludes hair transplantation and cosmetic or plastic surgery unless for reconstructive purposes. Unrecognized practitioners, like local Vaids, are not covered. Recognized systems of medicine include Allopathy, Yoga, Naturopathy, Ayurveda, Homeopathy, Siddha, and Unani. Paramedics providing services within clinical establishments are exempt whether as employees or independently. Definitions clarify terms such as "health care services," "clinical establishment," and "authorized medical practitioner."

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