Page 86 - CA Final GST

Badlani Classes

Service to an unregistered firm- Assuming that such firm is a partnership GTA not
firm and is also liable to pay freight, the person liable to pay GST shall liable to
be such firm. it is not taxable in hands of GTA. If unregistered firm is pay ST
assumed to be an unregistered proprietorship, service is exempt.
Composite service provided which include packing/unpacking, loading, 2,00,000
unloading in course of transportation by road- Naturally bundled service
in ordinary course of business is governed by principal supply thereof
viz. GTA service, hence, covered under this head [Circular No.
186/5/2015-ST, dated 5-10-2015]
Taxable sum falling under GTA Service 2,00,000
Tax @ 5% of aforesaid (assuming no credit is taken) 10,000
Tax on Services provided as ‘clearing and forwarding agent’ [18% of 2 36,000
lakh]
Total GST 46,000
Note: GTA may opt to pay GST on full value at full rate of GST of 12% . In that
case, all supplies by it shall be liable to GST and there would be no reverse charge
case. Further,. full credit will be allowed.

EXEMPTION : HEALTH AND SOCIAL CARE SERVICES
Entry 74 Health Care Services-Exempt: Services by way of-
(a) health care services by a clinical establishment, an authorized medical
practitioner or para-medics;
(b) services provided by way of transportation of a patient in an ambulance.
Entry 73 Cord Blood bank Services- Exempt: Services provided by the cord blood banks by way
of preservation of stem cells or any other service in relation to such preservation.
Entry 75 Common Bio-Medical waste treatment-Exempt: 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.
Entry 46 Veterinary Services-Exempt: Services by a veterinary clinic in relation to health care
of animals or birds.
Entry 15 Services provided by way of transportation of a patient in an ambulance. (only
ambulance)
“Health care services” means-
➢ any service by way of diagnosis or treatment or care for illness, injury,
deformity, abnormality or pregnancy in any recognized system of medicines
in India.
➢ and includes services by way of transportation of the patient to and from a
clinical establishment,
but does not include :
- hair transplant or
- cosmetic or
- plastic surgery,
- except when undertaken to restore or to reconstruct anatomy or functions of
body affected due to congenital defects, developmental abnormalities, injury or
trauma.
Rate of GST (if not exempted) : 18%
“Clinical establishment” means a hospital, nursing home, clinic, sanatorium or any
other institution by, whatever name called, that offers services or facilities requiring
diagnosis or treatment or are for illness, injury, deformity, abnormality or pregnancy in
any recognized system of medicines in India, or a place established as an independent
entity or a part of an establishment to carry out diagnostic or investigative services of Page85
diseases.
Recognized systems of medicines

Central Goods & Services Tax Act, 2017