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

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.

GUJARAT AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX
A/5, RAJYA KAR BHAVAN, ASHRAM ROAD,
AHMEDABAD – 380 009.

ADVANCE RULING NO. GUJ/GAAR/R/55/2020
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/70)
Date: 30.07.2020

Name and address of the applicant :M/s. Sparsh OHC Manpower Service,
Flat No. 101-102, Bhavita Business Hub, 1st Floor, Gorwa Road, Vadodara.

GSTIN/ User Id of the applicant :24AAGPT2412H1ZY

Date of application :31.12.2018

Clause(s) of Section 97(2) of CGST / GGST Act, 2017, under which the question(s) raised. :(b) Applicability of Notification issued under the provisions of this Act.
(g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or result in a supply of goods or services or both, within the meaning of that term.

Date of Personal Hearing: 09.07.2020 (Through Video Conferencing)

Present for the applicant :Shri Kirit Thakkar

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.

2. M/s. Sparsh OHC Manpower Service, an applicant is a service provider and providing service of appointing Doctors, Nursing Staffs, Ambulances and relating administrative services etc. to corporate entities (Factory/ Plant premises) to facilitate the medical care for their staff.

3. Accordingly, an applicant sought advance ruling on the following question :

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