health care services Archives - Tax Heal https://www.taxheal.com/tag/health-care-services Complete Guide for Income Tax and GST in India Thu, 16 May 2019 12:13:33 +0000 en-US hourly 1 https://wordpress.org/?v=7.0 No GST on Diagnostic services by clinical establishment being health care services : AAR https://www.taxheal.com/no-gst-on-diagnostic-services-by-clinical-establishment-being-health-care-services-aar.html https://www.taxheal.com/no-gst-on-diagnostic-services-by-clinical-establishment-being-health-care-services-aar.html#comments Thu, 16 May 2019 12:13:28 +0000 https://www.taxheal.com/?p=80224  A clinical establishment engaged purely in diagnostic services such as clinical biochemistry, micro biology, chemotology, clinical pathology, radiology, ECG, radiometry, pulmonary function test etc. comes under purview of Clinical Establishment Act and are rendering services through qualified laboratory technicians, paramedical technicians, doctors and radiologist. As per SRO. No. 371/2017 vide SL. No. 74 (Notification No.… Read More »

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 A clinical establishment engaged purely in diagnostic services such as clinical biochemistry, micro biology, chemotology, clinical pathology, radiology, ECG, radiometry, pulmonary function test etc. comes under purview of Clinical Establishment Act and are rendering services through qualified laboratory technicians, paramedical technicians, doctors and radiologist. As per SRO. No. 371/2017 vide SL. No. 74 (Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017, services by way of diagnosis come under category of health care services covered under SAC 9993 in connection with health care services provided by a clinical establishment and are, therefore, exempt from GST

FOR ADVANCE RULINGS, KERALA

Medivision Scan & Diagnostic Research Centre (P.) Ltd., In re

S. ANIL KUMAR AND B.S. THYAGARAJABABU, MEMBER

ADVANCE RULING NO. KER/41/2019

APRIL  12, 2019

Shojan K. Antony for the Applicant.

Download Ruling Click here 

Refer also GST Exemption : Free Study Material

]]> https://www.taxheal.com/no-gst-on-diagnostic-services-by-clinical-establishment-being-health-care-services-aar.html/feed 1 No GST on medicines supplied to in-patients during Treatment: AAR https://www.taxheal.com/no-gst-on-medicines-supplied-to-in-patients-during-treatment-aar.html https://www.taxheal.com/no-gst-on-medicines-supplied-to-in-patients-during-treatment-aar.html#comments Thu, 16 May 2019 12:00:11 +0000 https://www.taxheal.com/?p=80215  Supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in course of providing health care services to in-patients for diagnosis or treatments which are naturally bundled and are provided in conjunction with each other, would be considered as ‘Composite Supply’ and eligible for exemption under category… Read More »

]]>  Supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in course of providing health care services to in-patients for diagnosis or treatments which are naturally bundled and are provided in conjunction with each other, would be considered as ‘Composite Supply’ and eligible for exemption under category health care services under SL. No.74 of Notification No.12/2017-CT(R) dated 28-6-2017

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AUTHORITY FOR ADVANCE RULINGS, KERALA

Starcare Hospital Kozhikode (P.) Ltd., In re

S. ANIL KUMAR AND B.S. THYAGARAJABABU, MEMBER

ADVANCE RULING NO. KER/49/2019

APRIL  12, 2019 

Naveen Raj Purohit for the Applicant.

Refer Ruling Click here 

Also Refer

GST Composite Supply and Mixed Supply : Free Study Material
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