SAC 999316 is this excepted or applicable 18%
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Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(169680 Points)
Replied 09 July 2024
The GST rate for healthcare services has a catch-
all clause which mentions that if a service is not exempt from GST explicitly or the GST rate for the service is not provided for explicitly, then an 18% GST rate would be applicable.
Hence, some of the healthcare services not rendered by a clinical establishment or an authorised medical practitioner or a para-medics could be subject to GST.
Analysis of 20 GST Notices (including 2 Appeals) and Practise on Drafting(with recording)
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