Healthcare services received at home are GST exempt, rules Kerala authority

It cites government note saying healthcare services provided by clinical establishments or authorised medical practitioners would not attract GST

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