Case Details : GST on Healthcare services provided to patients at their residence
Case Related To : ARDEN HEALTH CARE PVT LTD
Declared By : Kerala - Advance Ruling on 18th February 2022
What Happened Exactly :
- The applicant is registered as a company with the objective of running day-care and healthcare centres, old age homes, diagnostic centres, health care educational institutions, care homes, polyclinics, laboratories, clinics for indoor and outdoor patients.
- In addition, the applicant also provides utility articles and services to patients, and provide quality nursing care services including physiotherapy, ventilator care, CPR, emergency home care, ambulance services etc. and all kinds of supporting and monitoring services to patients at their home by licensed or registered health care professionals.
- The applicant raises invoices on the patients on a periodic basis for the daily nursing duty charge.
- Applicant seeks advance ruling as to whether the services rendered by the applicant qualify for the exemption under entry healthcare services provided by a clinical establishment or authorised medical practitioner or paramedics.
Court's Decision :
- The services rendered by the applicant for the care of patients at their residence by employing qualified nurses and other technical personnel fall within the definition of healthcare services.
- The applicant is providing services of care for illness to patients at their residence and hence qualify to be classified as a clinical establishment under the category of any other institution providing services of care for illness as per the definition of clinical establishment.
- The applicant is a clinical establishment providing health care services that are exempted as per entry at Sl.No. 74 of Notification No.12/2017-Central Tax (Rate).