Health care services exemption

Dear Client,
Healthcare services do not fall under the purview of GST Act. However, registration under the Act is mandatory in the following cases - Sale of medical equipment and medicines, Wellness services, Hospitals leasing space for health care,
Entities with annual gross receipts exceeding 20 Lakhs, and Corporate healthcare and health insurance services. Yoga, Naturopathy, Ayurveda, Siddha, Unani and Homeopathy systems of medicine, just like Allopathy, are also duly recognized systems of medicine in India, and as such shall fall in the category of “Health Care Services” so as to qualify for exemption from GST, at par with Allopathy based medical treatments. as defined under clause 2(zg) of notification No. 12/2017- CT(Rate) dated 29/06/2017 issued by the the Central Board of Indirect Taxes (CBIC), and have been categorically exempted from the levy of GST. GST is a branch of law or legislation that eventually comes under the arena of Chartered Accountants and Tax Consultants, who have expertise and in-depth knowledge on the subject and may guide you properly to navigate the issue effectively. Hence, it is suggested to consult with the said professionals for tailored advice and steps.