Sagar Patel
(Tax and Business Consultant)
(11611 Points)
Replied 06 September 2020
Health Care Services by a clinical establishment, an authorised medical practitioner or para-medic is exempted under GST.
Under this exemption, all treatment or diagnosis or care for any illness, injury, deformity, abnormality or pregnancy by a clinical establishment is covered. Authorised medical practitioners in any recognised branch of medicine like private medical practitioners (doctors), physiotherapists are also exempted from tax.
The term para-medico is not defined in the Act. However, it has been clarified in the Education Guide that Paramedics are trained health care professionals, for example nursing staff, physiotherapists, technicians, lab assistants, etc. Services by them in a clinical establishment would be in the capacity of employee and not provided in independent capacity and will thus be considered as services by such clinical establishment. Similar services in independent capacity are also exempted.
Such treatment or care of patient could be in any recognised system of medicines in India like Allopathy, Naturopathy, Ayurveda, Homoeopathy, or Unani. These systems of medicines are recognised in terms of cl. 2(h) of the Clinical Establishments Act, 2010. Any other system of medicine that may be recognised by the Central Government is also been entitled for this exemption. However, it does not include hair transplant or cosmetic or plastic surgery, except that such surgery is undertaken to restore or reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;
The clinical establishment would mean any hospital, nursing home, clinic, sanatorium or any other institution by whatever name called. It could be a place established as a part of an establishment or any private diagnostic centre like x- ray clinic, pathological laboratory or any diagnostic or investigative centre.
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