18% GST is leviable on medical monitoring & logistic support to senior citizens at their doorsteps: AAR

Case Details: Authority for Advance Rulings, West Bengal Snehador Social & Health Care Support LLP, In re - [2023] 146 taxmann.com 275 (AAR-WEST BENGAL)

Judiciary and Counsel Details

• • Brajesh Kumar Singh & Joyjit Banik, Member
  • Kaushiky Gangulie for the Applicant.

Facts of the Case

The applicant was engaged in providing logistics support to senior citizens for daily living and preliminary health care at home including assistance in medical emergency, hospitalization and nursing support services. It filed an application for advance ruling to determine whether services offered by it to senior citizens would be exempt under GST.

AAR Held

The Authority for Advance Ruling observed that services offered to senior citizens would be regular medical monitoring along with other logistic support. It was observed that exemption would be only available on health care services rendered by a clinical establishment, an authorized medical practitioner or para-medics. However, the applicant would not qualify as a clinical establishment, an authorized medical practitioner or para-medics. Therefore, it was held that services supplied by applicant would not be exempt since these service rendered would be covered under ‘Human health and social care services’ and taxable at 18% under GST.