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health care service

manohar (manohar) (65 Points)

19 January 2019

one of my client providing Naturopathy service and he cross the limit of 20 lakh . he is also register with recognized medical establishement .what imapct on gst registration , whether he has to register in gst or not?

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balkrishna kamuni (Gst practitioner) (39 Points)
Replied 19 January 2019

In my opinion
In the given case
1) Health care services -exempted through exemption notification Entry 74 -no gst levy- no reg required under gst.

2) If doctor(s)
a) employed by hospital (acting as employee)
- then such supply is out os scope of gst- no gst levy - no reg required under gst.
b) hired by hospital ( acting as patient to patient case)- then such supply is supply under gst -there is gst levy however such service exempted from gst.
therefore no gst levy - no gst reg under gst
CBEC circular 32/06/2018GST Dated12/02/2018.

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pritesh (CA Final student) (7101 Points)
Replied 20 January 2019

I think it has been covered under excempted list of service.

if a person is providing only excempted service then he is not required to register under gst