Is gst applicable on health checks

This query is : Resolved

Dhiraj Agarwal (Querist)
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24 July 2019 Hi, Is GST Applicable on Health Check Services Provided by a TPA to a Corporate Client, i.e. we are a TPA and we get Health Checks conducted for corporate employees at various hospitals and Diagnostic centers, i.e. the employees visit these hospitals and Diagnostic centers to get their Health Check done. The Hospitals and Diagnostic centers raise a Invoice to us for the employees who have visited them and do not charge GST to us, but when we raise an Invoice to the Corporate, are we supposed to charge GST, if YES, then in which SAC / HSN and If NO, then the reason supporting the same?

Regards,
Dhiraj

CA Anita Bhadra

CA Anita Bhadra (Expert)
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25 July 2019 Your services to corporate is facilitating health check up and not exactly providing health check services directly .
You are supposed to charge GST