Dear Sir,
We are running ayurveda hospital and we are charging from customers for room stay, treatment, transporatation, food, and yoga,
All these are exempted under health care services or room rent is taxable?
Also our turn over doesnot exceed 50 lakh. (We have just started)
Is it 5% GST applicable or what will be the tax rate for all these.
Please advice.
Health care services provided by a clinical establishment, an authorised medical practitioner or para-medics are exempt.
[Sl. No. 74 of notification No. 12/2017- CT(Rate) dated 28.06.2017 as amended refers].
(1) Services provided by senior doctors/ consultants/ technicians hired by the hospitals, whether employees or not, are healthcare services which are exempt.
(2) Healthcare services have been defined to mean any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India[para 2(zg) of notification No. 12/2017- CT(Rate)].
Therefore, 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 are taxable.
Refer: gst/circularno-32-cgst
As such all the services to indoor patient in the course of treatment or care, are tax exempt.
Thank you sir,
We have the paramedical hospital certifiacte from panchayth, Is it sufficient to prove the hospital registration or any other certificate is needed.
As such central or state level registration with council is necessary.
Also performa is enclosed for nursing home regitrations.
As such these registrations are still under implementation. At least a registered AYUSH doctor should be associated with the hospital. Additionally you can go for MSME registration. Also Check for PF registration requirements.
Thank you so much sir
I will be in touch with you.
God Bless .......
CAclubindia
