Health Care Service (Entry No.74)
Services by way of:-
a. Health care services by a clinical establishment, an authorized medical practitioner or paramedics.
b. Services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.
Health Care Services (Sec.2 of CGST Act, 2017):-
As it is apparent from the definition of health care services, only services in Recognized systems of Medicines in India are Exempt under this entry.
Following systems of medicines are the Recognized systems of medicines in India:-
8) Any other system of medicine that may be recognized by Central Govt.
Gist Of Circulars Issued:-
Food supplied to the In-Patients as advised by Doctor/Nutritionists is a part of composite supply of Healthcare and not separately taxable.
From the above inferences we can list out the services supplied by Healthcare Institutions as Taxable/Exempt:-
|Service Description||Service Provided to||Taxability|
|Rental Income||Any Person||Taxable|
|Medical Shop||Any Person||Taxable (Unless the Medicines are Exempted)|