GST: Services by hospital charging room charges more than Rs 5000/- per day are taxable now
GST Rate Change Notification issued on 13-07-2022 to give effect to recommendations made at the 47th GST Council Meeting.
As a result of this, there will be Change in the GST Rate effective from 18-07-2022. Few Goods/Services which were tax free have been made taxable now.
Major changes in Exemptions applicable from 18-07-2022 shall be as under:
(1) Renting of residential dwelling to a registered person is taxable.
(2) Hotels, Inns, Guest house, club or campsite by whatever name called – charging even upto ₹1000/- per room per day are now taxable at 12%
(3) No exemptions of RCM on GTA where freight is ₹1500 or ₹750. Now Reverse Charge on GTA services will be applicable from ₹1
(4) Services by RBI, IRDA, SEBI, FSSAI, GSTN and cord blood banks are now taxable.
(5) Services by hospital charging room charges more than Rs 5000/- per day are taxable. But if charges are charged for ICU or CCU or ICCU then no GST is applicable.
(6) Treatment or disposal of common bio-medical waste to clinical establishments are taxable
(7) Now Warehousing Services of Nuts & Vegetables, Spices, Copra, Sugarcane, Jaggery, Raw Vegetables Fibres such as Cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves & coffee withdrawn
(8) Tour Operator Services provided to a foreign tourist for the tour performed in India is proportionately taxed based on the number of days spent in India & Outside India.
(9) Few Exemptions withdrawn for Fumigation Services.
The copy of the notification is as under: