"Understanding GST: Are Healthcare Services Taxable in India?"

Healthcare services by way of diagnosis or treatment or care for illness, injury, deformity ,abnormality or pregnancy in any recognised system of medicines provided by the Hospitals are exempted from payment of GST as per Notification 12/2017-CTR ( Sl.No. 74) issued under Section 11 of the CGST Act,2017.

However, exemption is not available to the services of hair transplant or cosmetic or plastic surgery provided for cosmetic reasons. However, if these services are required as part of ailment , deformity related treatment, then exemption is available.

However, 5% GST is payable on room rent above Rs 5000 per day ( other than ICU room) charged by the Hospital to the admitted patient as per the amendment made to Sl.No.74 of the said Notification through Notification 4/2022- CTR read with Notification 3/2022- CTR.