Service tax on plastic surgery

Queries 478 views 11 replies

Hi,

What are the components should be considered for calculating ST on plastic surgery. do we have any circular on this ?

Replies (11)

Please go through: https://www.cbec.gov.in/htdocs-servicetax/st-profiles/cosmtc-surgery

The new rates applicable at present are 14% + 0.5%SBC + 0.5%KKC  i.e. = 15% total

Thanks Sir.

But I have this detail and link. Specifically looking for the components thats where its getting stucked.

Some more details: Hope you may be aware of:

Ministry of Finance vide Letter No. DOF No 334/13/2009-TRU dated 6-7-2009 has clarified on this service.

  In case of cosmetic surgery undertaken and where patient is has to be hospitalized, entire hospital bill shall be liable to service tax. This may include professional fee to doctors, fee of anesthesiologist, pre operative care, clinical, operation and operation theatre charges, room charges and medicines etc. 

  In case the same fee is directly paid, say, to anesthesiologist, then in such cases, service tax may not be payable on such fees paid to him.

Which in turn means we need to charge ST only on surgery component and not on other charges ? M I correct in the understanding.

Above post is very much clear for the charging componenets. Entire hospital bill except directly paid charges to anesthesiologist etc. is chargeble to service tax.

Thnx sir. What about F&B or dietician charges or similar types of charges

When billed seperately, not particularly for & on the occassion of the surgery, can be treated as exempt.

Thanx a lot sir

My Pleasure.


CCI Pro

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