Levy of GST— In the instant case, the applicant is engaged in the business of manufacturing commercial and passenger vehicles. The applicant M/s TML is providing various amenities like Accommodation, Telco Township, Hospital, etc. to their employees in its manufacturing facility at Jamshedpur in the State of Jharkhand for the purpose of facilitating smooth conduct of its business.

The applicant sought Advance Ruling on the following questions/issues:-

Whether Doctor’s Consultancy to the various categories of people is taxable under GST or not?

Whether Tests and Scans to the various categories of people for IPD and /or OPD cases is taxable under GST or not?

Whether Admission charges, Bed Charges, Operation Charges, Sundry Charges, etc is taxable under GST or not?

Whether Medicine Dispensation to In-Patients to the various categories of people for IPD cases is taxable under GST or not?

In case medicine are subject to GST, whether GST needs to be paid on supplies to Non-Employees for consideration only (with ITC on inward supplies) or GST needs to be paid on supplies made to employees without consideration as well?

(v) Whether Medicine Despensation to other patients is taxable under GST or not?

In case medicine are subject to GST, whether GST needs to be paid on supplies to Non-Employees for consideration only (with ITC on inward supplies) or GST needs to be paid on supplies made to employees without consideration as well?

(vi) Whether Preventive Health Check-up is taxable under GST or not?

Pertaining to the services provided by the Applicant to their Employees and their dependents ,it is observed that the Applicant run hospital is as per terms of employment contract and part of CTC.As this is a part of facility for employee in terms of contract of employment, it cannot be treated as service provided by employer to employee and hence may not subject to GST. This view is also supported by Press release issued by CBEC on 10.07.2017.

Held that— The "Health Care Services" provided by the applicant is exempted from payment of GST as laid down vide circular no-32/6/2018-GSTdt- 12-02-18.