Question
If a doctor provide dental services( doing
R.C.T. and install crown in the month of his client), whether it is exempt under
health care services head.
If it is exempt please quote section and notification .
As doctor in Delhi comes under Delhi govt. panel, he was asked to register under
GST due to attraction of section 51 of CGST act, but if services is exempt then
i think he is not covered under section 51 as it talks about taxable services
only.
Answer
Health care services are exempt from tax as per Notification No-12 Central Tax (Rate) vide S.no. 74 reproduced below:
|
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 |
Further Explanation states that 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.
In your case dental treatment like R.C.T and install crown in the mouth is cure
of teeth from infection or injurywhich is covered in healthcare services
therefore it is exempt from tax.
Further Section 51 is applicable only if a person is supplying taxable goods or
services. As you are providing health care services which are exempt from GST
therefore your services are not liable for TDS. Accordingly you need not to get
registered. (Reply dt.12/01/2019)