Gst rates & spiltup

As per Sr. 82 of schedule "(i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics" are exempt.

As per explanation "“Health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any organization system of medicine and includes services by way of supply of meals for the patient or transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma."

" In terms of the Clause (h) of section 2 of the Clinical Establishments Act, 2010, the following systems of medicine are recognized systems of medicine:

• Allopathy

• Yoga

• Naturopathy

• Ayurveda

• Homeopathy

• Siddha

• Unani

• Any other system of medicine that may be recognized by Central Government."