GST exempt on supply of Occupation Health Check­up Service

In re Baroda Medicare Private Limited (GST AAAR Gujarat)

AAAR held that supply of Occupation Health Check­up Service by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll working in different corporate for providing health check-up services, ambulance facility and allied medical services to their employees and also the camps conducted for health check-up outside the hospitals to be treated as Health Care Service and exempted under GST in terms of Entry at Sr.No.74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 12/2017-State Tax (Rate) dated 30.06.2017, as amended.

Read AAR : GST on supply of Occupational Health Check-up service by hospital

FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT

The appellant, M/s. Baroda Medicare Private Limited is running 3 multi-specialty hospitals under the Brand name ‘Sunshine Global Hospitals’ at Manjalpur, Vadodara and Surat.

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