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Gst applicable

Athira Suresh (17 Points)

20 July 2020

gst applicable on inpatient services in hospital

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8 Replies

RAJA P M ("Do the Right Thing...!!!") (128106 Points)
Replied 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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subhagan sreerangam (7059 Points)
Replied 20 July 2020

The Authority of Advanced Ruling ( AAR ) in Tamilnadu ruled that GST is not applicable for supply of inpatient healthcare.

Vijayprakash P (1313 Points)
Replied 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.

Shivam RC (Student) (23683 Points)
Replied 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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CA Altamush Zafar (GST Consultant) (15986 Points)
Replied 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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RAJA P M ("Do the Right Thing...!!!") (128106 Points)
Replied 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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Athira Suresh (17 Points)
Replied 20 July 2020

If tax collect from in patients through pharmacy bills..how deal with this situvation

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 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.