Introduction- Good health and good sense are two of life’s greatest blessings, In the pre-GST regime, the health care services were not under the scope of levy of Service Tax. In the GST regime the Government instead of giving full exemption to health care services but minimizes the burden of tax by exempting certain health care services as a welfare measures for the citizen of the country.
| Notification No | Heading No | S. No. | Nature of Service |
| 12/2017 CGST Rate | Heading 9983 | 46 | Services by a veterinary clinic in relation to health care of animals or birds. |
| 12/2017 CGST Rate | 9993 | 74 | Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above |
| 12/2017 CGST Rate | 9994 | 75 | Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto. |
Same is also mentioned in the IGST Notification No 09/2017 IGST Rate
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