Input tax credit shall be available to health care services providers to the extent inputs are used for providing taxable services: Karnataka AAR

Last updated: 16 September 2020
Quick Summary
The Karnataka Authority for Advance Ruling (AAR) has determined that providers of healthcare services can claim Goods and Services Tax (GST) input tax credit (ITC) on inputs used for providing taxable services. The ruling clarifies that while diagnostic services provided to hospitals are exempt from GST, providers can still claim ITC on goods and services used for these exempt supplies, provided they are also used for taxable supplies. This means ITC is available to the extent that inputs are attributable to taxable services rendered.

Court :
Karnataka AAR

Brief :

Citation :
Advance Ruling No. KAR ADRG 44/2020

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