Please clarify, whether a Scanning centre owned by a Medical Practitioner (Radiologist) is exempted from GST or it is chargeable to GST @18% as per Notification No.11/2017?
06 December 2018
Exemptions notification on Health Care services under GST:
Notification No. 9/2017- Integrated Tax (Rate) dated 28.06.2017 has exempted health care services vide entry no 77 which is reproduced as under : Health care Services by a Clinical Establishment or Authorized Medical Practitioner or Para medics are exempt from Goods and services tax”
For understanding the exemption, we need to understand below important terms used in the said notification. These terms are also defined/clarified in the explanations given in the notification as:
1. Health care services
2. Clinical establishment
3. Authorized Medical Practitioner
4. Paramedics
1. Health care services
The said notification defines Health Care services as any service by way of
diagnosis or treatment or care for > illness,
> injury,
> deformity,
> abnormality or
> pregnancy
in any recognized system of medicines in India and includes services by way of transportation 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. So excluding cosmetic all other health care services exempt from GST.
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