Page 88 - CA Final GST

Badlani Classes

Reiki healing treatments [Not a recognized system of medicines] 10,00,000
Plastic surgeries [`20,00,000 -`1,00,000] [‘Health care service’ specifically 19,00,000
excludes, inter alia, cosmetic or plastic surgery except when undertaken to
restore/reconstruct anatomy/functions of body affected due to congenital
defects, developmental abnormalities, injury or trauma
Air ambulance services to transport critically ill patients from distant Nil
locations to the medical Centre [ ‘Health care services’ specifically
includes services by way of transportation of the patient to and from a
clinical establishment ]
Alternative medical treatments by way of Ayurveda [Being a recognized Nil
system of medicines]
Value of Supply 29,00,000
CGST@9% 2,61,000
SGST @ 9% 2,61,000
Note: Services provided by cord blood banks by way of preservation of stem cells or any
other service in relation to such preservation are exempt from GST.
Que. Compute alue of taxable supply and GST payable from following sums received by Kan
Scan Diagnostic Centre Ltd. All amounts are exclusive of GST. Rate of GST -18%
1- Receipts of Diagnostic Centre: `50 lakhs;
2- Receipts on account of transportation of patients of clinical establishment: `5 lakhs;
3- Hair transplant services provided to bald person: `8 lakhs;
4- Cosmetic surgery of patients on account of injury suffered during accidents; `12
lakhs;
5- Medical treatment receipts : `25 lakhs. (It includes `2 lakhs on account of medicines
consumed during course of provision of service)
6- Cord Blood bank services: `15 lakhs.
Ans. Computation of Value of taxable supply and GST payable
1. Receipts of Diagnostic Centre Exempt
2. Receipts on account of transportation of patients of clinical Exempt
establishment
3. Hair transplant services provided to bald persons(Liable to GST) 8,00,000
4. Cosmetic surgery of patients on account of injury suffered during Exempt
accidents
5. Medical treatment receipts[This is a composite supply , thus, no Exempt
GST will be leviable]
6. Cord Blood bank services[The same is exempt from tax by virtue Exempt
of Entry 73 of Notification No.12/ 2017-CT (Rate)]
Value of taxable supply 8,00,000
GST payable @ 18% 1,44,000

Que. Compute taxable value @ GST from following sums (exclusive of GST)-
1- Testing ( with Transmission of medical samples between laboratories): Rs. 10 lakh;
2- medicines consumed as a part of health care services: `5 lakhs;
3- Preventive health care services: `4 lakh;
4- Treatment along with Facilities provided such as TV, AC room rent, meal to patient
(as package) : `33 lakhs;
5- Genetic affinity examination for determining biological father: `4 lakh;
6- Hair transplant services due to injury in a fire accident: `7 lakh;
7- Cosmetic surgery of a film star: `16 lakh;
8- Conducting medical examinations/testing of individuals: `1 lakh;
Page87
Ans. Observations :
1- Testing (with Transmission of medical samples between laboratories) – Exempt;

Central Goods & Services Tax Act, 2017