No GST on food served to patients by the Hospital
No GST on food served to patients by the Hospital : The cost of food served to patients by hospitals will be free from Goods and Service Tax (GST), the government has said.
But the patients not admitted will have to pay tax on the total value of food served by the hospital, it said.
The Revenue Department also clarified that no Goods and Services Tax will be levied on services provided by senior doctors/consultants/technicians hired by the hospitals as these are covered under healthcare services.
“The food supplied to in-patients, as advised by the doctor/nutritionists, is part of the composite supply of healthcare and not separately taxable. Other supplies of food by a hospital to patients (not admitted) or attendants or visitors are taxable,” it said.
“The entire amount charged by them (hospitals) from the patients, including the retention money and the fee/payments made to the doctors, etc, is towards the healthcare services provided by the hospitals to the patients and is exempt (from GST),” it said.
