Kindly tell me if I am giving any service to hospital then will it be chargeable to service tax since Hospitals are covered in negative list.
Swati Lath (CA) (27 Points)
10 March 2016Kindly tell me if I am giving any service to hospital then will it be chargeable to service tax since Hospitals are covered in negative list.
Anjana Hareendran
(Student CA Final Article )
(54 Points)
Replied 10 March 2016
Dear Swati,
It is not covered in negative list but covered in mega exemption But your Perception is wrong as services provided by Clinical Establishment is exempted not services provided to (except in case where such service is provided by way of treatment of Bio Medical waste)
Venkatanarayana GM
(Partner associate at Hiregange & Associates)
(1279 Points)
Replied 11 March 2016
Dear Swati Lath,
25/2012 gives exemption on Health care services by a clinical establishment, an authorised medical practitioner or para-medics so it is applicable only to a clinical establishment which is providing only health care services.
Hence, whatever your providing services to clinical establishment could be under purview of ST net
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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