Is it GST Applicable in Ayurvedic Hospital Registration? If it is appicable What is the GST rate For Room rent ( Below 5000/-) & Treatment
anil kumar (accountant) (59 Points)
02 June 2017Is it GST Applicable in Ayurvedic Hospital Registration? If it is appicable What is the GST rate For Room rent ( Below 5000/-) & Treatment
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(169087 Points)
Replied 02 June 2017
As per Sr. 82 of schedule "(i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics" are exempt.
As per explanation "“Health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any organization system of medicine and includes services by way of supply of meals for the patient or transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma."
" In terms of the Clause (h) of section 2 of the Clinical Establishments Act, 2010, the following systems of medicine are recognized systems of medicine:
• Allopathy
• Yoga
• Naturopathy
• Ayurveda
• Homeopathy
• Siddha
• Unani
• Any other system of medicine that may be recognized by Central Government."
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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