K Srinivas, CMA CS (Founder Artha Consulting Services) (5181 Points)
12 October 2021A friend is running a medical rehabilitation center for kids with special needs. She has received a letter from GST asking her to explain why service tax /GST was not paid for the revenue received.
Please confirm:
1. Whether the medical care services as above falls under GST?
2. If yes, is there any threshold limit?
Thanks in advance
Kev Men
(788 Points)
Replied 12 October 2021
Dilip Bhandarkar
(Student)
(55 Points)
Replied 12 October 2021
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 12 October 2021
Hi Srinivas
As per serial no 74A of notification 12/2017-CTR which is the service exemption notification it seems to be exempt from GST too:
Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961).
If not, even the person supplying the rehab services can be said to be a authorised medical practitioner exemption under serial no. 74 may be available. If values are significant and notice is issued, suggest to obtain written opinion and litigate the matter. Exemptions will be available for such activities.
Ramandeep Singh
(Prop)
(27 Points)
Replied 15 September 2022
I also have the same question I am a special educator registered under RCI (Rehabilation council of India) does I need to pay GST above 20 lacs receipts.No one is apple to answer my question correctly till date
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 16 September 2022
If you are covered under sl 74A or 74 of notification 12/2017-CTR then exemption is available and registration and payment of GST is not required.
Ramandeep Singh
(Prop)
(27 Points)
Replied 16 September 2022
Can you please share clause 74a as i resides from karnal and no one is able to clear my query here.So its my humble request to guide me in this case.I will be highly obliged if you will help me in this case.
Regards
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 16 September 2022
I am unable to share a photo or upload the PDF of the notification due to CCI restrictions.
sL 74a - EXEMPT SUPPLY - HSN 9993 - Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961).
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 16 September 2022
| Originally posted by : CA Akshay Hiregange | ||
 |
Hi Srinivas As per serial no 74A of notification 12/2017-CTR which is the service exemption notification it seems to be exempt from GST too: Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961). If not, even the person supplying the rehab services can be said to be a authorised medical practitioner exemption under serial no. 74 may be available. If values are significant and notice is issued, suggest to obtain written opinion and litigate the matter. Exemptions will be available for such activities. |
 |
Similar reply given in Oct 2021, hope you are reading entire thread. If you are still unable to figure out or have issues, please reach out to a professional or send me a mail at akshay @ hiregange.com
Ramandeep Singh
(Prop)
(27 Points)
Replied 26 June 2023
Respected Sirs,
I am rehabilitation professional and my service is exempt from GST as explained by all you l.I just want to know I am a youtuber as well and you tube sends me money from Singapore to my individual account so my aggregate is above 20 lacs per annum and on abroad payments I need to register for gst and need to take LUT for file a return of NIL.So i should take GST on individual name or on the name of properietship firm as services in prop firm are exempted from GST and you tube sends me payment on my individual name.Please provide appropriate answer & under which category/head in GST I will apply for GST
Regards
CAclubindia
