Levy of GST— The applicant is a cardiology specialised hospital running on a premises taken on lease. They are providing cardiology related, life saving, health care services to the patients and the said output services are exempt from GST. They have taken premises of one floor on rental basis from existing building of Mallige Hospital for heart Care Services only. The applicant sought advance ruling on the question / issue that "Whether GST is leviable on the rent payable by a Hospital, catering life saving services?"
The impugned service of Rental or leasing services involving own or leased non-residential properties classified under the heading (SAC) 997212 and is taxable under GST. Further no specific exemption is available under any notification for the time being in force for the said service. Also there is no provision available in the Act which allows exemption on an input service if the output service provided by the taxable person is exempt.
Ruling—GST is leviable on the rent paid / payable for premises, taken on lease by the applicant. [2018] 2 TAXLOK.COM 030 (AAR-Karnataka)