Patients using health services at home from qualified nurses and other technically qualified persons engaged by clinical establishments are not required to pay the goods and services tax (GST).

The Kerala-based authority for advance ruling (AAR) recently held that these services are exempt from GST. It relied on entry 74 of a circular issued by the government in 2017 which says that healthcare services provided by clinical establishments or authorised medical practitioners or paramedics would not attract GST.

The case is related to Arden Health Care Private Limited, which provides various healthcare services. The company’s employees—qualified nurses—live at the homes of patients to provide various healthcare services such as physiotherapy, ventilator care, CPR, and emergency.

The court said if services provided are for healthcare and the company is a clinical establishment, there would be no GST on these services.

Healthcare service is defined in the government note to include any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India.

Clinical establishment includes a nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India.

Source: Business Standard
https://www.business-standard.com/article/economy-policy/healthcare-services-received-at-home-are-gst-exempt-rules-kerala-authority-122102000576_1.html