GST on doctors/consultants Services to Hospitals &  Foods to in-patients

Notification /Circulars will  be issued  w.e.f  25th January, 2018.

To clarify that,-

1) Services provided by senior doctors/consultants/technicians hired by the hospitals, whether employees or not, are healthcare services which is exempt.

2) Hospitals also provide healthcare services. The entire amount charged by them from the patients including the retention money and the fee/payments made to the doctors etc., is towards the healthcare services provided by the hospitals to the patients and is exempt.

3) Food supplied to the in-patients as advised by the doctor/nutritionists is a part of composite supply of healthcare and not separately taxable. Other supplies of food by a hospital to patients (not admitted) or their attendants or visitors is taxable.

[25TH GST Council Meeting Decisions   and GST Rate changes on services by 25th GST Council Meeting : Recommendations ]

Related Topic on GST