Gst is applicable for hospital

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

26 June 2017 Dear Sir,

1) GST is applicable for Hospitals are not , at present we are not claim any input VAT and output VAT and there is no ST input and ST output.

please suggest further

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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26 June 2017 GST is not applicable on health care services provided by hospitals. GST applicable on medical stores.

CA S K MISHRA

CA S K MISHRA (Expert)
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20 January 2018 Health care service other than which are cosmetic in nature are exempted from GST.
For example Plastic surgery, skin polishing, Dental polishing etc are taxable under GST.

For conceptual clarity on GST, you may refer :

Systematic Approach to GST, by S K Mishra, FCA, FCMA, LL.B

https://www.amazon.in/dp/194832105X
https://www.amazon.in/Indirect-Tax-Laws-SERVICES-CUSTOMS/dp/164249030X

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