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INPUT ON HUMAN HEALTH SERVICES, Goods and Services Tax - GST

Issue Id: - 113363
Dated: 1-2-2018
By:- knr varma
INPUT ON HUMAN HEALTH SERVICES

  • Contents

Manufacturing Company providing emergency health services to staff at working unit, Company paying gst for above services. Company can avail input credit on health services

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Showing Replies 1 to 10 of 10 Records

1 Dated: 1-2-2018
By:- Alkesh Jani

Sir, from my point of view ITC for health service is not available in terms of Section 17(5)(b) of CGST Act, 2017. The health services has been specifically mentioned for non-availment of ITC.


2 Dated: 1-2-2018
By:- KASTURI SETHI

Health services have been completely exempted from GST. On which input service you have paid GST ?Mention specifically.


3 Dated: 1-2-2018
By:- Alkesh Jani

Sir, Please be kind enough to quote the authority for exemption of health service, for my knowledge purpose. Thanks in advance


4 Dated: 1-2-2018
By:- KASTURI SETHI

Notification No.12/17-CT(Rate) dated 28.6.17 Serial No.74. Further, this exemption has been expanded in GST Council meeting held on 18.1.18.


5 Dated: 2-2-2018
By:- Alkesh Jani

Sir, Thanks for your reply. One more request, Please let me know, where I am wrong if I interpret Noti.12/17(rate) Sl.No.74 which read as under :- 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." . In the instant case company is providing health services and is not a medical practitioner moreover, clinical establishment is required. In view of above company has to pay GST and ITC is not available. Please correct me.


6 Dated: 2-2-2018
By:- KASTURI SETHI

Dear Querist,

Pl. see legal meaning of the terms. a clinical establishment, an authorised medical practitioner or para-medics. Concept will be clear. After looking into dictionary, if concept is not clear to you, then ask again.


7 Dated: 2-2-2018
By:- MARIAPPAN GOVINDARAJAN

I endorse the views of Shri Kasthuri Sethi.


8 Dated: 2-2-2018
By:- Alkesh Jani

Sir, thanks a lot now I am clear Thanks again


9 Dated: 2-2-2018
By:- Ganeshan Kalyani

Health service is exempted from GST.


10 Dated: 3-5-2018
By:- YAGAY and SUN

We also endorse the view of Kasturi Sir.


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