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Applicability of GST between Diagnostic Center and Nurshing Homes

pallab saikia (SERVICE) (96 Points)

09 November 2023

Sir,

Is there any difference on applicability of GST between a Medical Testing/Diagnostic Centre and a Clinical Laboratory attached with a Nursing Home ?

Regards

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2 Replies

CA Rakesh Ishi (Working at Private Company) (8202 Points)
Replied 09 November 2023

If the diagnostic center or clinical laboratory sells goods, such as medical equipment, consumables, or pharmaceutical products, they may be subject to GST. while healthcare services are typically exempt, the sale of goods and certain auxiliary services may attract GST.