Question
A Multi specialty hospital use consumable in
the treatment of indoor patient and charge in his bill .
Whether GST is applicable or not?
Answer
Facts of the Case:
Multi Specialty Hospital using consumables for treatment of Indoor patients.
Law Applicable:
Notification No. 12/2017 Central tax (Rate)
| 74 | Heading 9993 |
Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. |
Nil | Nil |
(zg) "health care services" means any service by
way of diagnosis or treatment or care for illness, injury, deformity,
abnormality or pregnancy in any recognised system of medicines in India and
includes services by way of transportation of the patient to and from a clinical
establishment, but does not include hair transplant or cosmetic or plastic
surgery, except when undertaken to restore or to reconstruct anatomy or
functions of body affected due to congenital defects, developmental
abnormalities, injury or trauma;
Interpretation:
As per Notification No. 12/2017 Central tax (Rate) health care services are
exempt vide S.no. 74. Thus in view of above entire amount charged by the
hospital from patients including consumables used for treatment is towards
health care services and is exempt.
Conclusion:
As health care services are exempt thus entire amount charged in bill including
consumables is exempt from GST. (Reply dt.07/06/2019)