The receipts received on account of imparting medical education service as well as the health care services supplied by the applicant are exempt from GST under the provisions of Sr. No. 66 and 74 of Notification No. 12/2017-Central Tax (Rate).
Levy of GST— In the instant case, the applicant is factually engaged in imparting medical education. The said courses are recognized by Nagpur University. The applicant is also providing Health Care Services as is seen from their submissions.
the applicant, seeking an advance ruling in respect of the following questions.
Question No. (i) : Whether the applicant, a Charitable Society having the main object and factually engaged in imparting Medical Education, satisfying all the criteria of “Educational Institution', can be said to be engaged in the business so as to cast an obligation upon it to comply with the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017 in totality.
Question No. (ii) :- Whether the applicant, a Charitable Society having the main object and factually engaged in imparting Medical Education, satisfying all the criteria of “Educational Institution” is liable for registration under the provisions of section 22 of the Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017 or it can remain outside the preview of registration in view of the provisions of section 23 of the said act as there is no Taxable supply
Question No. (iii) (a) :- Whether the fees and other charges received from students and recoupment charges received from patients would constitute as “outward supply” as defined in section 2 (83) of the CGST Act, 2017 and MGST Act, 2017 and if yes then whether it will fall in classification entry at Sr. No 66 or the portion of nominal amount received from patients at Sr. No. 74 in terms of Notification 12/2017 C.T.-dt. 28/6/2017.
Question No. (iii) (b);- Whether the cost of Medicines and Consumables recovered from OPD patients along with nominal charges collected for Diagnosing by the pathological investigations, other investigation such as CT-Scan, MRI, Colour Doppler, Angiography, Gastroscopy, Sonography during the course of diagnosis and treatment of disease would fall within the meaning of “composite supply” qualifying for exemption under the category of “educational and/or health care services.”
Question No. (iii) (c):- Whether the nominal charges received from patients (who is an essential clinical materials for education laboratory) towards an “Unparallel Health Insurance Scheme” to retain their flow at one end for the purpose of imparting medical education as a result to provide them the benefit of concessional rates for investigations and treatment at other end would fall within the meaning of “supply” eligible for exemption under the category of “educational and/or health care services.”
Question No. (iii)(d): Whether the nominal amount received for making space available for essential facilities needed by the students and staffs such as Banking, Parking, and Refreshment which are support activities for attainment of main activities and further amount received on account of disposal of wastage would fall within the meaning of “supply” qualifying for exemption under the category of “educational and/or health care services.”
Held that— since the applicant being an educational institution, is providing medical education services as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force the said supply would be exempt under the GST Laws.
Since, the applicant is also effecting certain taxable supplies and since turnover exceeds the threshold limit, the applicant is liable for registration.
charges collected are exempt from tax, unless they are covered elsewhere in other taxable entries like charges towards hair transplant and/or plastic surgery etc. which is not the case in the present Matter.
In the present case, what is given on rent is commercial property and not the residential property. Hence, tax rate on receipts towards such service shall be 18%. It is further clarified that the food supplied to the in-patients as advised by the doctor/nutritionists, as well as supply to employees and staff of the applicant; from such canteen, is a part of composite supply of healthcare and is not taxable.
The receipts received on account of imparting medical education service as well as the health care services supplied by the applicant are exempt from GST under the provisions of Sr. No. 66 and 74 of Notification No. 12/2017-Central Tax (Rate).
Levy of GST— In the instant case, the applicant is factually engaged in imparting medical education. The said courses are recognized by Nagpur University. The applicant is also providing Health Care Services as is seen from their submissions.
the applicant, seeking an advance ruling in respect of the following questions.
Question No. (i) : Whether the applicant, a Charitable Society having the main object and factually engaged in imparting Medical Education, satisfying all the criteria of “Educational Institution', can be said to be engaged in the business so as to cast an obligation upon it to comply with the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017 in totality.
Question No. (ii) :- Whether the applicant, a Charitable Society having the main object and factually engaged in imparting Medical Education, satisfying all the criteria of “Educational Institution” is liable for registration under the provisions of section 22 of the Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017 or it can remain outside the preview of registration in view of the provisions of section 23 of the said act as there is no Taxable supply
Question No. (iii) (a) :- Whether the fees and other charges received from students and recoupment charges received from patients would constitute as “outward supply” as defined in section 2 (83) of the CGST Act, 2017 and MGST Act, 2017 and if yes then whether it will fall in classification entry at Sr. No 66 or the portion of nominal amount received from patients at Sr. No. 74 in terms of Notification 12/2017 C.T.-dt. 28/6/2017.
Question No. (iii) (b);- Whether the cost of Medicines and Consumables recovered from OPD patients along with nominal charges collected for Diagnosing by the pathological investigations, other investigation such as CT-Scan, MRI, Colour Doppler, Angiography, Gastroscopy, Sonography during the course of diagnosis and treatment of disease would fall within the meaning of “composite supply” qualifying for exemption under the category of “educational and/or health care services.”
Question No. (iii) (c):- Whether the nominal charges received from patients (who is an essential clinical materials for education laboratory) towards an “Unparallel Health Insurance Scheme” to retain their flow at one end for the purpose of imparting medical education as a result to provide them the benefit of concessional rates for investigations and treatment at other end would fall within the meaning of “supply” eligible for exemption under the category of “educational and/or health care services.”
Question No. (iii)(d): Whether the nominal amount received for making space available for essential facilities needed by the students and staffs such as Banking, Parking, and Refreshment which are support activities for attainment of main activities and further amount received on account of disposal of wastage would fall within the meaning of “supply” qualifying for exemption under the category of “educational and/or health care services.”
Held that— since the applicant being an educational institution, is providing medical education services as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force the said supply would be exempt under the GST Laws.
Since, the applicant is also effecting certain taxable supplies and since turnover exceeds the threshold limit, the applicant is liable for registration.
charges collected are exempt from tax, unless they are covered elsewhere in other taxable entries like charges towards hair transplant and/or plastic surgery etc. which is not the case in the present Matter.
In the present case, what is given on rent is commercial property and not the residential property. Hence, tax rate on receipts towards such service shall be 18%. It is further clarified that the food supplied to the in-patients as advised by the doctor/nutritionists, as well as supply to employees and staff of the applicant; from such canteen, is a part of composite supply of healthcare and is not taxable.