Medical services rendered by doctors and hospitals are exempt from GST, as they fall under the definition of healthcare services12. However, this exemption does not apply to cosmetic or plastic surgery, hair transplant, or any other service that is not for the diagnosis, treatment, or prevention of disease or deformity12.
Therefore, if a doctor provides both consultation and surgery services, the GST applicability will depend on the nature and purpose of the surgery. If the surgery is for restoring or reconstructing the anatomy or bodily functions damaged by congenital defects, injury, trauma, or developmental abnormalities, then both the consultation and surgery services will be exempt from GST. However, if the surgery is for enhancing or altering the appearance or features of the patient, then both the consultation and surgery services will be taxable under GST.
The SAC code for healthcare services by a clinical establishment, an authorized medical practitioner, or paramedics is 99931. The SAC code for cosmetic or plastic surgery services is 9983