No GST exemption available on providing practical training to nursing students and psychologists: Karnataka AAR
The applicant has been involved in furnishing healthcare services by running a hospital. The applicant mentioned that they are furnishing the treatment to the inpatients who are suffering from psychic disorders, substance use disorders, neurology, etc.
Assessee is providing practical training to nursing students and psychologists who are about to complete their course in recognized educational institutions and collects fees for providing said training – At end of training assessee conducts a test and issue certificates to all.
The applicant asks for an advance ruling on the matter of whether the supply of medicines, drugs, and consumables utilized to furnish the health care services to inpatients at the time of diagnosis and treatment at the time of admission of patients to the hospital would be deemed “composite “supply” authorizing for exemption under the category of “health care services” as per the Notification of Services Exempt.
Ruling-
The medicines, drugs, and consumables supply utilized in providing health care services to inpatients during diagnosis and treatment would be considered a “composite supply” of health care services qualifying for exemption as per entry No. 74(a) of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017, AAR stated.
The supply of food to inpatients will be considered a “component supply” of health care services authorizing for exemption, AAR mentioned.
As per definition of ‘health care services’ it is a service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy but herein assessee is providing practice training to nursing students and psychologists and hence same is not covered under healthcare services and fees collected for said training is not exempted from GST .
The copy of the order is as under:
From,
Krishnakant Jakhotia
Mobile No:-9422507911
Email Id :- taxtalknew@gmail.com
