Gst - exempted services

in my knowledge , though the luxury tax also been subsumed under gst, room rent of hospital is also exempt

Firstly, it is to be notified as composite supply by CBEC. Otherwise the room facility, which is required to be provided as part and parcel of  medical treatment will remain exempt.

Secondly,  Rate of tax applicable to the principal supply liable to be charged to the whole composite bundle. Therefore, rate of GST applicable to health care supply will be applicable to room rents!!

Thirdly, in case of its applicability, we are smart enough for not charging room rent separetely, but a packged bill for medical treatment only. !!!!

dhirajlal ji absolutely correct. there is as no such clarification is there, do as u want

As per the provisions of  IGST law, export of goods and/or services are to be treated as “zero rated supplies” and a registered taxable person exporting goods or services shall be eligible to claim refund under one of the following two options:

• Export under bond or letter of undertaking without payment of Integrated Tax and claim refund of unutilized input tax credit.
• Export on payment of Integrated Tax and claim refund of the tax so paid on goods and services exported. The aforesaid refunds will be subject to rules, safeguards and procedures as may be prescribed.

So, registration would be mandatory.

18% on cargo handling service. check the list here saumyahttps://www.gstsoln.com/latest-schedule-gst-rates-services-approved-gst-council/