Gst applicable

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17 Points Posted on 20 July 2020
gst applicable on inpatient services in hospital
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On 20 July 2020 at 15:37 Report
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Inpatient healthcare services provided by hospitals are generally exempt from GST in India. This exemption typically covers diagnosis, treatment, and care for patients. However, any medicines or taxable consumables used during hospitalisation may attract GST if billed separately. If these are part of a composite supply for inpatient care, they are usually exempt along with the main healthcare service.

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"Do the Right Thing...!!!"
128157 Points Posted on 20 July 2020
Services (healthcare) is not taxable in GST as exempted.

But, Medicines and other taxable consumables is gst applicable.
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On 20 July 2020 at 15:51
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7059 Points Posted on 20 July 2020
The Authority of Advanced Ruling ( AAR ) in Tamilnadu ruled that GST is not applicable for supply of inpatient healthcare.
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On 20 July 2020 at 15:57
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1313 Points Posted on 20 July 2020
All healthcare services by a clinical establishment or authorised medical practitioner by way of diagnosis or treatment or care for illness, injury, deformity, abnormality, pregnancy are currently exempt from GST.Once this segregation happens, medicines used during hospitalisation would also attract tsx.
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On 20 July 2020 at 16:06
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Student
23693 Points Posted on 20 July 2020
Pure Health Care Services is Exempted from GST vide Notification No. 12/2017 - Central Tax ( Rate ), dated 28th June 2017.
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On 20 July 2020 at 16:42
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GST Consultant
15986 Points Posted on 20 July 2020
Where healthcare services are provided to inpatients all services including that of food and medicines shall form part of the main supply of healthcare services as composite supply and will be exempt.
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On 20 July 2020 at 17:26
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"Do the Right Thing...!!!"
128157 Points Posted on 20 July 2020
If composite supply then the supply under exempted...
If segregated or separate billings then it's taxable supply as per suplies rate. Healthcare services only exempted...
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On 20 July 2020 at 17:38
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17 Points Posted on 20 July 2020
If tax collect from in patients through pharmacy bills..how deal with this situvation
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On 20 July 2020 at 19:08
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GST Practitioner
55067 Points Posted on 21 July 2020
Agree with CA Altamush reply.
The principal supply is healthcare services , hence any other supply iie food, medicine are ancillary covered under Principal supply of Health care services.
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On 21 July 2020 at 01:22

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