07 August 2019
Dear Sir/Madam, I have Question regarding is GST Applicable to Day care & Nursing Home? & if it is exempt then under which section or Notification please give me information about it.
07 August 2019
Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 has exempted health care services vide Sr. No. 74. by way of:- Healthcare Services by a Clinical Establishment
Clinical establishment” means a hospital, NURSING HOME , clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;
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