0:02 Hi everyone, welcome to another video.
0:03 So in this video, we'll try and
0:06 understand the GST exemptions applicable
0:09 for the healthcare sector. Well, all
0:11 exemptions in GSTs brought about by way
0:13 of a notification called notification
0:16 number 12 bar 2017 which was brought up
0:19 way back in June 2017 which has a lot of
0:22 entries for exemption and one such entry
0:24 is entry number 74 which specifies the
0:26 exemptions applicable for the healthcare
0:28 sector. So in today's video we'll
0:30 understand multiple such exemptions
0:32 applicable for this particular health
0:34 care sector.
0:37 Number one is the provision of healthare
0:39 services generally by clinical
0:41 establishments basically hospitals and
0:45 clinics by paramedics, nurses, trained
0:47 lab assistants,
0:49 physiootherapists, by practitioners
0:51 providing healthcare services to the
0:53 public. There is no GST on these kind of
0:56 services. That's point number one. Point
0:58 number two,
0:59 services provided by way of
1:02 transportation of patients in ambulances
1:05 from home to hospital between hospitals.
1:06 There is no GST on these kind of
1:09 services as well.
1:12 Number three, if a patient is staying in
1:14 a room provided by the hospital for
1:17 treatment or for recovery and the rent
1:19 to the room is not exceeding that is
1:22 less than or equal to 5,000 a particular
1:24 day, then there's no GST on the services
1:26 provided by way of renting of rooms to
1:29 the patients. And if it is more than 5K
1:30 a particular day, then GST will be
1:32 applicable on the room rent in that
1:34 particular hospital.
1:37 But irrespective of the rent if it is
1:40 more or less or greater than 5,000
1:44 rupees if you are admitted in the ICU
1:45 intensive care unit in the critical care
1:48 unit in the intensive cardiac care unit
1:50 or the neonatal intensive care unit
1:54 irrespective of the room rent per day on
1:56 the facilities used by the patients for
1:58 these rooms there's absolutely no GST on
2:01 these kind of services
2:04 coming to healthcare services of course
2:05 healthare Care services generally
2:08 logically will mean diagnosis treatment
2:11 care for illness but it will not include
2:14 those like beauty treatments, hair
2:17 transplant process, plastic surgery.
2:19 It'll include anything to restore to
2:22 reconstruct the body back because of
2:24 trauma because of defects and other
2:26 things but it does not include beauty
2:28 treatments. So for these beauty
2:29 treatments like hair transplant, plastic
2:32 surgery etc. GST will be very well
2:36 applicable for these kind of services.
2:38 Coming into rehabilitation counseling
2:41 therapy, if rehabilitation counseling
2:43 therapy is provided by institutions
2:44 which are a government registered,
2:46 central government, state government or
2:48 registered under a particular trust of
2:50 the income tax act, then those
2:52 institutions providing rehabilitation
2:55 counseling therapy to patients, there'll
2:57 be no GST. So a private institution
2:59 which is not a government institution
3:01 which is not a trustbased institution
3:03 providing rehab counseling therapy
3:05 sessions GST will very well be
3:07 applicable but for those under the
3:09 government under the registered trust
3:12 concept GST will not be applicable.
3:16 Coming to doctors now a a hospital may
3:20 employ doctors as employees or may have
3:22 a consultancy agreement with the doctors
3:25 and both these kind of doctors will
3:26 treat the patients who come to this
3:28 particular hospital. So as far as
3:30 patients are concerned they will not
3:32 have to pay GST on these services
3:34 irrespective of whether the doctors are
3:37 employed or arranged on a consultancy
3:40 basis by the hospital.
3:43 Coming to food being arranged in the
3:45 hospital cantens. Now if canteen
3:49 services basically food and uh other
3:51 supplies are being provided to in room
3:53 patients or inpatient the hospital there
3:55 will be no GST applicable for such
3:58 services but the canteen is providing
4:01 services to outpatients
4:03 to guests to bystanders etc. then GST
4:05 will very well be applicable also if
4:08 there's some outdoor catering or
4:10 catering institute catering company is
4:12 providing services to the hospital they
4:14 will charge GST on the bills to the
4:17 hospital but then the hospital providing
4:19 further food to the inatients there's no
4:21 GST outpatients of course GST will very
4:24 well be applicable
4:26 if the hospital is providing spaces for
4:29 renting out it becomes purely a
4:30 commercial purpose it is not a
4:33 healthcare service per se and GFC will
4:35 very well be applicable. Acupuncture,
4:38 yoga classes, gym classes, aerobics
4:40 provided to the general public are not
4:42 in the definition of healthcare services
4:44 and of course this will also be taxable
4:47 to GST. Well, I hope I was able to make
4:48 things clear through this particular
4:50 video. If you like the video, you could
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5:00 then, I'll see you guys in the next
