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Applicability of GST between Diagnostic Center and Nurshing Homes

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pallab saikia

SERVICE

96 Points Posted on 09 November 2023

Sir,

Is there any difference on applicability of GST between a Medical Testing/Diagnostic Centre and a Clinical Laboratory attached with a Nursing Home ?

Regards

Replies (2)

Quick Summary

This discussion clarifies the Goods and Services Tax (GST) implications for diagnostic centres and nursing homes. While healthcare services are generally exempt from GST, the sale of goods like medical equipment, consumables, or pharmaceuticals by these establishments may be subject to tax. The query seeks specific sections of the law that outline these exemptions.

CA Rakesh Ishi

Working at Private Company

8643 Points Posted on 09 November 2023

If the diagnostic center or clinical laboratory sells goods, such as medical equipment, consumables, or pharmaceutical products, they may be subject to GST. while healthcare services are typically exempt, the sale of goods and certain auxiliary services may attract GST.