GST APPLICABILITY TO DIAGNOSTIC

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This discussion clarifies the Goods and Services Tax (GST) implications for diagnostic services. If trained paramedics collect blood samples and send them to a lab, their service is generally considered an exempt healthcare service, meaning no GST applies. However, if the individuals involved are not medically trained, their role as intermediaries for the laboratory makes their service taxable at 18% under GST.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

07 August 2026 A&B ARE PARTNERS IN PARNERSHIP FIRM AND HAS COMPLETED NURSING COURSE THROUGH MEDICAL PARA DEPARTMENT. THEY COLLECTED BLOOD SAMPLE AT RS. 100 AND SEND IT TO LABORATORY AT RS. 70. LABORATORY REPORT ISSUED CONTAINED NAME OF PATIENT. WHETHER SERVICE PROVIDED BY A & B ARE TAXABLE UNDER GST OR NOT?
WHAT IS THE TREATMENT IF A & B ARE NON-MEDICAL STAFF??

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

07 August 2026 When A & B are trained paramedics (nursing background), sample collection for diagnostic testing is part of exempt healthcare services under GST (0% GST). If A & B are non-medical staff, they act as business support intermediaries for the laboratory, making their service taxable under GST at 18%.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

10 August 2026 WHAT IF THERE ARE 4 PARTNERS AND OUT OF WHICH 2 ARE PARA MEDICAL STAFF AND REMAINING 2 ARE NON-MEDICAL STAFF?

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