Applicability of GST on the health Care services through camps and corporate arrangements

 

 

 

Baroda Medicare Pvt. Ltd.
Appellate authority for Advance Rulling – Gujarat

A landmark ruling has been rendered by AAR Gujarat with regard to the applicability of GST on health care services rendered through camps and corporate arrangements at their premises for the employees and staff.

It may be noted that as per Entry at Sr. No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 , Health Care Services must be supplied by clinical establishment, an authorized medical practitioner or para-medics and these services are not limited to specified or particular conditions, diseases or anatomical reasons as well as these services can be provided in general practitioner’s practices and also delivered by outpatient clinics, at home, in firms, schools etc or by phone, internet or other means.

In short, there is no disparity when provided by a clinical establishment to a patient inside the clinical establishment or outside the said establishment.

Hence, supply of Occupation Health Checkup Service by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll working in different corporate for providing health check-up services, ambulance facility and allied medical services to their employees and also the camps conducted for health check-up outside the hospitals to be treated as Health Care Service and exempted under GST in terms of Entry at Sr.No.74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 12/2017-State Tax (Rate) dated 30.06.2017, as amended.