Case Law Details
In re M/s Kindorama Healthcare Pvt. Ltd. (GST AAR Kerala)
The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING ,KERALA
M/s. Kindorama Healthcare Private Limited renders medical services with experienced professionals like, doctors, nursing staff, lab technicians etc. They have categorised the patients as in-patient and out-patient for administrative convenience. The outpatients are those who visit the hospital for routine check up or clinical visit. The inpatients are those who are admitted to the hospital for the required treatments / admitted for the day procedure such as IVF. IVF patients are offered a consolidated package including the value of consumables / medicines etc. incidental and farming part of the health care services provided. The inpatients are provided with facilities for accommodation, medicines, consumables, implants, dietary foods including surgical procedures required for the treatment. As per Service Classification Code 9993, healthcare services by a clinical establishment, an authorized medical practitioner or paramedics have been exempted from tax. Accordingly, the applicant has requested advance ruling on the following:
Applicant requested advance ruling on the following:
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