INPUT ON HUMAN HEALTH SERVICES

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..... INPUT ON HUMAN HEALTH SERVICES
Query (Issue) Started By: - knr varma Dated:- 1-2-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax - GST
Got 10 Replies
GST
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 Reply By Alkesh Jani: The Reply: Sir, from my point .....

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..... 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. Reply By KASTURI SETHI: The Reply: Health services have been completely exempted from GST. On which input service you have paid GST ?Mention specifically. Reply By Alkesh Jani: The Reply: Sir, Please be kind enough to quo .....

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..... te the authority for exemption of health service, for my knowledge purpose. Thanks in advance Reply By KASTURI SETHI: The Reply: 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. Reply By Alkesh Jani: The Reply: Sir, Thanks for your reply. One more request, Please let me know, where I am wrong if I inter .....

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..... pret 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 moreov .....

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..... er, clinical establishment is required. In view of above company has to pay GST and ITC is not available. Please correct me. Reply By KASTURI SETHI: The Reply: 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. Reply .....

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..... By MARIAPPAN GOVINDARAJAN: The Reply: I endorse the views of Shri Kasthuri Sethi. Reply By Alkesh Jani: The Reply: Sir, thanks a lot now I am clear Thanks again Reply By Ganeshan Kalyani: The Reply: Health service is exempted from GST. Reply By YAGAY and SUN: The Reply: We also endorse the view of Kasturi Sir.
Discussion Forum - Knowledge Sharing .....

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