Services of suppllying of doctor, nursing staff, ambulances and other administrative staff do not qualify under "health care services" and are taxable under GST.

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Last updated: 20 January 2021
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The Gujarat Authority for Advance Ruling has determined that services involving the supply of doctors, nursing staff, ambulances, and administrative personnel to corporate entities are not considered 'health care services' for GST purposes. Consequently, these services are subject to Goods and Services Tax (GST). The ruling clarifies that such arrangements, even when facilitating medical care for employees, do not fall under the GST exemption for health services.

Court :
Gujrat AAR

Brief :
M/s. Sparsh OHC Manpower Service, 101-102, Bhavita Business Hub, 1st Floor, Gorwa Road, Vadodara is a proprietorship company having a GSTIN: 24AAGPT2412H1ZY, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act.

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/55/2020

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