Health care services

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..... From 1 st APRIL 2015 - Notification no. 06/2015 - Dated 1-3-2015 w.e.f. 1st April, 2015) 2. (i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics (ii) Services provided by way of transportation of a patient in an ambulance, other than those specified in above Amending Notes:- Hitherto, any service provided by way of tran .....

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..... ansportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma. clinical establishment means a hospital, nursing home, clinic, sanatorium or any other institu .....

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..... om 01.04.2015) Clarification by the Board (Taxation Guide - Guidance Note - 7 - Exemptions dated 20.06.2012) 7.2.1 Are all health care services exempt? No. only services in recognized systems of medicines in India are exempt. In terms of the Clause (h) of section 2 of the Clinical Establishments Act, 2010, the following systems of medicine are recognized systems of medici .....

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