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GST Rates Amendment Tree
of
S.No. 77 of Notification No.9/2017 IGST(R) dated 28 Jun 2017
No.
Last amended by IGST (R) - 04/2022, 13 Jul 2022 | View Annexure
Services by way of-
(a) health care services by a clinical establishment, an authorised medical practitioner or para-medics;
Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services.
(b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.
HSN Classification by CTA:
☍ 9993
Services by way of-
(a) health care services by a clinical establishment, an authorised medical practitioner or para-medics;
(b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.
HSN Classification by CTA:
Apr
28 Apr
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Apr
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)