This content explains the Goods and Services Tax (GST) exemptions applicable to various services within the healthcare sector in India, as outlined by Notification No. 12/2017.
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Hi everyone, welcome to another video.
So in this video, we'll try and
understand the GST exemptions applicable
for the healthcare sector. Well, all
exemptions in GSTs brought about by way
of a notification called notification
number 12 bar 2017 which was brought up
way back in June 2017 which has a lot of
entries for exemption and one such entry
is entry number 74 which specifies the
exemptions applicable for the healthcare
sector. So in today's video we'll
understand multiple such exemptions
applicable for this particular health
care sector.
Number one is the provision of healthare
services generally by clinical
establishments basically hospitals and
clinics by paramedics, nurses, trained
lab assistants,
physiootherapists, by practitioners
providing healthcare services to the
public. There is no GST on these kind of
services. That's point number one. Point
number two,
services provided by way of
transportation of patients in ambulances
from home to hospital between hospitals.
There is no GST on these kind of
services as well.
Number three, if a patient is staying in
a room provided by the hospital for
treatment or for recovery and the rent
to the room is not exceeding that is
less than or equal to 5,000 a particular
day, then there's no GST on the services
provided by way of renting of rooms to
the patients. And if it is more than 5K
a particular day, then GST will be
applicable on the room rent in that
particular hospital.
But irrespective of the rent if it is
more or less or greater than 5,000
rupees if you are admitted in the ICU
intensive care unit in the critical care
unit in the intensive cardiac care unit
or the neonatal intensive care unit
irrespective of the room rent per day on
the facilities used by the patients for
these rooms there's absolutely no GST on
these kind of services
coming to healthcare services of course
healthare Care services generally
logically will mean diagnosis treatment
care for illness but it will not include
those like beauty treatments, hair
transplant process, plastic surgery.
It'll include anything to restore to
reconstruct the body back because of
trauma because of defects and other
things but it does not include beauty
treatments. So for these beauty
treatments like hair transplant, plastic
surgery etc. GST will be very well
applicable for these kind of services.
Coming into rehabilitation counseling
therapy, if rehabilitation counseling
therapy is provided by institutions
which are a government registered,
central government, state government or
registered under a particular trust of
the income tax act, then those
institutions providing rehabilitation
counseling therapy to patients, there'll
be no GST. So a private institution
which is not a government institution
which is not a trustbased institution
providing rehab counseling therapy
sessions GST will very well be
applicable but for those under the
government under the registered trust
concept GST will not be applicable.
Coming to doctors now a a hospital may
employ doctors as employees or may have
a consultancy agreement with the doctors
and both these kind of doctors will
treat the patients who come to this
particular hospital. So as far as
patients are concerned they will not
have to pay GST on these services
irrespective of whether the doctors are
employed or arranged on a consultancy
basis by the hospital.
Coming to food being arranged in the
hospital cantens. Now if canteen
services basically food and uh other
supplies are being provided to in room
patients or inpatient the hospital there
will be no GST applicable for such
services but the canteen is providing
services to outpatients
to guests to bystanders etc. then GST
will very well be applicable also if
there's some outdoor catering or
catering institute catering company is
providing services to the hospital they
will charge GST on the bills to the
hospital but then the hospital providing
further food to the inatients there's no
GST outpatients of course GST will very
well be applicable
if the hospital is providing spaces for
renting out it becomes purely a
commercial purpose it is not a
healthcare service per se and GFC will
very well be applicable. Acupuncture,
yoga classes, gym classes, aerobics
provided to the general public are not
in the definition of healthcare services
and of course this will also be taxable
to GST. Well, I hope I was able to make
things clear through this particular
video. If you like the video, you could
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then, I'll see you guys in the next
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