Law Legends


GST on Hospital Services

As per Circular No. 32/06/2018 GST dated 12.02.2018, Entry No. 5 Clinical establishments are responsible for ensuring that patients receive essential healthcare services and this includes the provision of food. The food can either be prepared within the hospital's own canteens or sourced from external caterers.


When outsourcing these services, it's clear that the suppliers will apply applicable taxes and the hospital won't be eligible for Input Tax Credit (ITC).


Food provided to in-patients based on medical or nutritional recommendations is considered an integral part of the composite supply of healthcare and is not subject to separate taxation. Hence, GST is not applicable.

Food supplies made by a hospital to patients who are not admitted, as well as to their attendants or visitors, are subject to taxation.

Food Supplied to GST Applicability
In-patients i.e. patients who are admitted to hospital GST not applicable
Visitors or attendants GST Applicable
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