Question
Let me know Hospitals are eligible for GST Credit on Furniture and Fixtures.
Answer
The services provided by the Hospitals is exempt vide Notification no. 12/2017 Central tax (rate) as follows:
|
74 |
Heading 9993 |
Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. |
Nil |
Nil |
"health care
services" means any service by way of diagnosis or treatment or care for
illness, injury, deformity, abnormality or pregnancy in any recognised system of
medicines in India and includes services by way of transportation of the patient
to and from a clinical establishment, but does not include hair transplant or
cosmetic or plastic surgery, except when undertaken to restore or to reconstruct
anatomy or functions of body affected due to congenital defects, developmental
abnormalities, injury or trauma;
But if the Hospital is providing some services which are outside the definition
of "health care services" are taxable in GST then the ITC can be claimed on
inputs, input services and capital goods used to provide taxable services. Even
credit on pro-rata basis as prescribed in Rule 42 and 43 of CGST Rules is
available on common inputs, input services and capital goods which are
simultaneously used to provide taxable as well as exempt services. (Reply
dt.24/11/2018)