{"id":109587,"date":"2022-08-30T17:19:57","date_gmt":"2022-08-30T11:49:57","guid":{"rendered":"https:\/\/legalwindow.in\/?p=109587"},"modified":"2022-09-12T09:55:33","modified_gmt":"2022-09-12T04:25:33","slug":"gst-on-healthcare-services","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/gst-on-healthcare-services\/","title":{"rendered":"Ultimate Guide to GST on Healthcare Services"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-109593 size-full\" title=\"GST on Healthcare Services\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Ultimate-Guide-to-GST-on-Healthcare-Services.png\" alt=\"GST on Healthcare Services\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Ultimate-Guide-to-GST-on-Healthcare-Services.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Ultimate-Guide-to-GST-on-Healthcare-Services-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Ultimate-Guide-to-GST-on-Healthcare-Services-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Ultimate-Guide-to-GST-on-Healthcare-Services-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Ultimate-Guide-to-GST-on-Healthcare-Services-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>GST is a major factor that has the potential to cover the economic base of the country along with its ancillary activities, India is also not only one of the top performing countries in the field of generics but is also experiencing a huge increase in tourism which generates extraordinary revenues for the healthcare industry. The Indian pharmaceutical industry is currently the 3rd largest in terms of volume and the 14th largest in terms of esteem all-inclusive. With the continuous development of the population, the requirements for good healthcare services are constantly evolving, which brings the need for an increasing number of more qualified personnel to fill the current gap in the department. This article will discuss the GST on Health care services (Wellness package) with accommodation facilities.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Contents<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#care\"><span style=\"font-weight: 400;\">Health care services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Do\"><span style=\"font-weight: 400;\">Do health care services fall into the GST regime?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#from\"><span style=\"font-weight: 400;\">Exemption from GST<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#on\"><span style=\"font-weight: 400;\">Judicial Pronouncement regarding the GST on Health Care Services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#the\"><span style=\"font-weight: 400;\">Observations on the tax liability of such services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#was\"><span style=\"font-weight: 400;\">Whether the applicant was exempted via Exemption Notice No. 12\/2017 \u2013 Central Tax (Rate) dated 28.06.2017?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Final\"><span style=\"font-weight: 400;\">Final words<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"care\"><b>Health care services<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Health is the primary thing and everything else follows, it is said that &#8220;health is wealth&#8221; which means that when one maintains good health, everything else falls into place. Realizing the importance of health and the services provided by the health sector, the central government has exempted health services from GST, thereby making health services more accessible to the general public.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The healthcare industry includes several activities a person running a medical shop to a person running a super specialty hospital, RMP doctor for highly qualified medical professionals and consisting many systems to treat various diseases, blood banks to dispensaries, ancient Ayurveda to allopathic medicine-modern science in the treatment of patients, sale of tablets to complicated surgeries.<\/span><\/p>\n<h2 id=\"Do\"><b>Do health care services fall into the GST regime?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Patients and their families pay most of the out-of-pocket costs for health care, not the government. However, the <\/span><span style=\"font-weight: 400;\">Indian Government<\/span><span style=\"font-weight: 400;\"> has slightly minimized the burden on health expenditure by exempting this expenditure from tax collection. In the service tax regime, health services were kept out of the service tax view. The same has now been exempted from the GST regime.<\/span><\/p>\n<h2 id=\"from\"><b>Exemption from GST<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Under GST, the Central Government, when satisfied that it is necessary to do so in the public interest on the advice of the <\/span><span style=\"font-weight: 400;\">GST Council<\/span><span style=\"font-weight: 400;\">, exempts certain supplies of services from GST under Notification No. 12\/2017- Central Tax (Rate). One such exemption from GST is provided in Entry 74 which deals with services through<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Health care provided by a clinical facility, an authorized general practitioner, or paramedics<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Services provided by way of transporting the patient in an ambulance, other than those listed in letter a) above<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">However, such an exemption is available for all naturopathic resorts offering yoga, Ayurvedic treatments, massages, acupuncture, etc. prescribed by the resort doctors for each individual, or it will be treated at par with a hotel stay and approximately 18% fee.\u00a0<\/span><\/p>\n<h2 id=\"on\"><b>Judicial Pronouncement regarding the GST on Health Care Services<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Let us consider the case of Oswal Industries ltd. (M\/s. Nimba Nature Cure Village) (GST AAR Gujarat) which raised the issue before the Gujarat Authority of Advance Ruling (AAR).<\/span><\/p>\n<p><b>Facts of the case: <\/b><span style=\"font-weight: 400;\">The applicant M\/s Oswal Industries Ltd (M\/s Nimba Nature Cure Village) has stated in its preliminary ruling application that it is a legal entity registered under GST.<br \/>\n<\/span><span style=\"font-weight: 400;\">Nimba Nature Cure Village- it was a unit of M\/s. Oswal Industries Ltd. The plaintiff stated that it provides various types of wellness facilities in Nimba such as naturopathy, Ayurveda, yoga and meditation, physiotherapy, and special therapy.<br \/>\n<\/span><span style=\"font-weight: 400;\">Plaintiff stated that some of the hallmarks of the corporate wellness program at Nimba were physical activity, tobacco cessation, stress management, and back care programs. Such wellness facilities have been provided for various types of ailments.<br \/>\n<\/span><span style=\"font-weight: 400;\">The plaintiff stated that such wellness facilities were provided with the help of highly qualified professional naturopathic doctors, researchers, and support staff.<\/span><\/p>\n<p><b>The issue raised: <\/b><span style=\"font-weight: 400;\">Whether the applicant was entitled to the benefit of Entry No. 74 of Exemption Notice No. 12\/2017 \u2013 Central Tax (Rate) dated 28.06.2017?<\/span><\/p>\n<h2 id=\"the\"><b>Observations on the Tax Liability of such Services<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Since it was established that the services provided by the plaintiff were a &#8220;composite supply&#8221; of services, AAR was required to review the qualification and taxability of those services. For this, the AAR referred to Section 8 of the CGST Act, 2017.<br \/>\n<\/span><span style=\"font-weight: 400;\">According to section 8, the tax liability for composite or mixed performance is determined as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A composite performance comprising two or more performances, one of which is the main performance, is deemed to be the delivery of such main performance; and<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A mixed performance consisting of two or more performances is considered to be the supply of that particular performance which is subject to the highest rate of tax.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Concerning Section 8(a), it can be seen that a composite performance consisting of two or more performances, one of which is the main performance, will be considered as the supply of such main performance.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In the given case, the composite provision of services would therefore be considered as the provision of accommodation services falling under heading 9963 and special heading 996311 (accommodation services in a room or unit provided by hotels, inns, boarding houses, clubs, and the like, because according to notification No. 11\/2017- Central tax (rate) dated 28.06.2017.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The provision of the service namely &#8220;Accommodation catering and beverage services&#8221; was mentioned under entry No. 7 of notification No. 11\/2017 &#8211; Central tax (rate).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">As per Entry No. 7(vi), Accommodation in Hotels, Inns, Guest Houses, Clubs, Camps, or other commercial places intended for residential or accommodation purposes with a declared unit tariff of Rs 2500 and above but less than Rs 7500 per unit per day or equivalent will be taxed at 18% (9% SGST + 9% CGST)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">As per Entry No. 7(viii), Accommodation in hotels including five-star hotels, inns, guesthouses, clubs, camps, or other commercial places intended for residential or accommodation purposes with a declared rate per accommodation unit of Rs.7500 and above per unit per day or equivalent is subject to tax at 28% (14% SGST + 14% CGST)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;Composite supply&#8221; of service provided by the applicant would be covered under Entry No. 7(vi) and 7(viii) of Notification No. 11\/2017 &#8211; Central Tax (Rate).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The notice has been amended several times, see Notice No. 13\/2018-Central Tax (Rate) dated 26.07.2018 and Notice No. 20\/2019-Central Tax (Rate) dated 30.09.2019, where the GST rates were changed. The applicant will have to take these changes into account when fulfilling his tax obligations.<\/span><\/li>\n<\/ul>\n<h2 id=\"was\"><b>Whether the applicant was exempted via Exemption Notice No. 12\/2017 \u2013 Central Tax (Rate) dated 28.06.2017?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The question for the preliminary ruling raised by the applicant was whether the applicant is eligible to get the benefit of Entry No. 74 of Exemption Notification No. 12\/2017-Central Tax (Rate) dated 28.06.2017?&#8217;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to entry no. 74 of the service through:-<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Health care provided by a clinical facility, an authorized general practitioner, or paramedics<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Services provided by way of transporting a patient in an ambulance, other than those listed in (a) above<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The said services, which were classified under the heading, were therefore exempted from payment of GST. However, the provision of services provided by the plaintiff, which is a composite performance, was included in subheading No. 996311 under &#8220;Room or unit accommodation services provided by hotels, inns, boarding houses, clubs and the like&#8221;.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The exemption for item No. 74 of Exemption Notice No. 12\/2017-Central Tax (Rate) dated 06\/28\/2017 applied to services falling under item 9993. However, the nature of services provided by the applicant was included in subheading 996311.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The AAR, therefore, concluded that the applicant is not covered under the exemption available under Item No. 74 in Exemption Notification No. 12\/2017 \u2013 Central Tax (Rate) dated 28.06.2017.<\/span><\/p>\n<h2 id=\"Final\"><b><a href=\"https:\/\/legalwindow.in\/gst-registration\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-109591 size-full\" title=\"Quick GST Registration in Jaipur\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Get-your-GST-Registration-in-1000.png\" alt=\"Quick GST Registration in Jaipur\" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-your-GST-Registration-in-1000.png 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-your-GST-Registration-in-1000-600x120.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-your-GST-Registration-in-1000-300x60.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-your-GST-Registration-in-1000-768x154.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a>Final words<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">In conclusion, the benefit of exemption entry No. 74 Notification No. 12\/2017-Central Tax (Rate) dated 28.06.2017 is not available to the taxpayer providing services under subheading 996311. It is available only to the taxpayer providing services under Heading 9993. Wellness facilities provided by naturopathy centers are not exempt from <a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noopener\">Goods and Services Tax<\/a> (GST). An applicant engaged in the provision of various types of wellness facilities such as naturopathy, Ayurveda, yoga and meditation, physiotherapy, and specialty therapy are not eligible for tax exemption under the provisions of the Act.<\/span><\/p>\n<p><a href=\"https:\/\/legalwindow.in\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Legal Window<\/span><\/a><span style=\"font-weight: 400;\"> provides you with a high degree of satisfaction and timely delivery of <\/span><a href=\"https:\/\/legalwindow.in\/gst-registration\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">GST Registration<\/span><\/a><span style=\"font-weight: 400;\"> Certificate, <\/span><span style=\"font-weight: 400;\">GST Return,<\/span><span style=\"font-weight: 400;\"> and other GST-related services, as well as better dealing with government regulations, through its skilled staff. Please contact our team at 072407-51000 or admin@legalwindow.in for GST-related and GST-compliance services.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST is a major factor that has the potential to cover the economic base of the country along with its ancillary activities, India is also not only one&hellip;<\/p>\n","protected":false},"author":4,"featured_media":109592,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-109587","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GST on Healthcare Services &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"This article provides you a brief that Do health care services fall into the GST regime, &amp; Rate of GST on Healthcare Services.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/gst-on-healthcare-services\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST on Healthcare Services &#187; 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