Health care services provided by clinical establishment,authorized medical practitioner,para-medics and 

  • a clinical establishment , (hospital/clinic/nursing home, diagnostic center)
  • an authorized medical practitioner or (qualified doctor having license)
  • para-medics (these are trained health care staff)
  • a veterinary clinic in relation to health care of animals or birds (doctor of animals and birds are called vets)

is exempt


It includes

transportation of the patient to and from a clinical establishment,(AMBULANCE SERVICE) by any person 

but it doesnot include

hair transplant or cosmetic or plastic surgery,(except it is necessary in case of injury,abnormalities etc to restore functions of body


AMENDMENT (From 1.4.2015)

Earlier only Ambulance service by  clinical authorized medical practitioner.para-medics etc were exempt

Hence,if such ambulance service were run by third party,they were not taxable

Now Ambulance Service by any service provider exempt



Only recognized systems of medicines covered like:-

  • Allopathy
  • Yoga
  • Naturopathy
  • Ayurveda
  • Homeopathy
  • Siddh
  • Unani
  • Any other system of medicine that may be recognized by Central Government

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.