2026-VIL-09-AAR
  1. Home
  2. 2026-VIL-09-AAR

SGST Advance Ruling Authority

GST – Maharashtra AAR – Eligibility to exemption under entry 74 of Notification 12/2017-CT (Rate) for health care services provided by a nursing home to in-patients – Applicant provides health care services to both in-patients and out-patients. For in-patients, the nursing home issues a single bill with detailed bifurcation of various charges like room rent, nursing care, medicines, laboratory tests, doctor's fees, etc. - Whether the charges recovered towards pathological tests, radiological tests, bed charges, and charges for medicines and other consumables during the course of rendering medical treatment to in-patients constitute a single supply of health care services – HELD - The services rendered by the nursing home to in-patients constitute a composite supply, wherein the principal supply is health care services. The various services and goods provided to the in-patients, such as doctor's visit and treatment, stay facility/bed charges, provision of medicines/consumables, care by nurses, and carrying out clinical tests, are naturally bundled and supplied in conjunction with each other in the ordinary course of the business of providing health care services. Therefore, the charges recovered towards these elements during the course of rendering medical treatment to in-patients should be considered as a single supply of health care services - Whether the applicant is eligible for exemption under entry 74 of Notification 12/2017-CT (Rate) for the charges recovered from in-patients under a single contract/invoice – HELD - The applicant, being a "clinical establishment" as defined in the notification, is providing "health care services" as defined in the notification to the in-patients. Consequently, the supply of such health care services, including the supply of medicines, consumables, and other incidental goods and services, is eligible for exemption under entry 74 of Notification 12/2017-CT (Rate), subject to the condition that the room rent charges (other than ICU/CCU, etc.) do not exceed Rs. 5,000 per day per person receiving health care services.
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Jan '26 Burning issues:
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?