Health care services by a clinical establishment, an authorized medical practitioner or para-medics and services provided by way of transportation of patient in an ambulance are GST exempt. Providing care or counselling of terminally ill persons or persons with severe physical or mental disability, persons afflicted with HIV or AIDS, persons addicted to a dependence-forming substance such as narcotics drugs or alcohol or conducting public awareness of preventive health, family planning or prevention of HIV infection are exempt from GST. But services such as hair transplant, cosmetic or plastic surgery done purely as a luxury are not GST exempt. Similarly, if charitable trusts running a hospital appoint a specialist doctors, nurses and provide medical services to patients at a concessional rate, such services are not liable to GST. Bust on the other hand, if hospitals hire visiting doctors or specialist and deduct some money from the consultation fees payable to doctors, there may be GST on such amount deducted from fees paid to doctors. All services other than mentioned here provided to charitable trusts will attract GST. There is no exemption for supply of goods by a charitable trust. Thus any goods supplied by such charitable trusts for consideration (sale) shall be liable to GST. Services by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India and transportation of a patient to and from a clinical establishment are exempt from GST
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