Healthcare services provided by clinical establishments, authorized medical practitioners, or paramedics are exempt from GST charges in India. This exemption includes services like diagnosis, treatment, or care for illnesses, injuries, deformities, abnormalities, or pregnancy. Here are some key points to consider¹ ²:
- *Exempt Services:*
- Healthcare services provided by clinical establishments, authorized medical practitioners, or paramedics
- Services provided by way of transportation of patients in an ambulance
- Services provided by cord blood banks for preservation of stem cells
- Services provided by veterinary clinics for healthcare of animals or birds
- *Taxable Services:*
- Services not covered under the exemption, such as hair transplants or cosmetic surgery (unless undertaken to restore or reconstruct anatomy or functions of the body affected due to congenital defects, developmental abnormalities, injury, or trauma)
- Food supplied to non-admitted patients, attendants, or visitors
- *GST Exemption Notifications:*
- Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017, provides exemptions for healthcare services
- Circular No. 32/06/2018-GST dated February 12, 2018, clarifies that services provided by senior doctors, consultants, or technicians hired by hospitals are exempt from GST
It's essential to note that while healthcare services are exempt from GST, other services provided by hospitals or medical establishments might be taxable. For specific guidance on GST applicability and exemptions, consult a tax professional or refer to the relevant notifications and circulars.
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