gst rate

No GST over in-door patients' food bill, when it is billed along with treatment charges.

(5) To clarify that,-

1) Services provided by senior doctors/consultants/technicians hired by the hospitals, whether employees or not, are healthcare services which is exempt.

2) Hospitals also provide healthcare services. The entire amount charged by them from the patients including the retention money and the fee/payments made to the doctors etc., is towards the healthcare services provided by the hospitals to the patients and is exempt.

3) Food supplied to the in-patients as advised by the doctor/nutritionists is a part of composite supply of healthcare and not separately taxable. Other supplies of food by a hospital to patients (not admitted) or their attendants or visitors is taxable.

It is proposed to issue notifications giving effect to these recommendations of the Council on 25th January, 2018.

Refer page 5 of the Press Release dated 18.01.2018.