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Appointing Doctors, Nursing Staffs, Ambulances and relating administrative services to corporate entities (Factory/ plant) do not qualify under the definition of ‘healthcare service’, therefore, the services provided by the applicant are taxable under GST.

Classification of service— The only issue before us is appointing Doctors, Nursing Staffs, Ambulances and relating administrative services to corporate entities (Factory/ plant) is exempted or taxable under GST. Any services of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India provided by a hospital, nursing home, sanatorium or any other institution is exempted from GST in terms of the entry No. 74 of Notification No. 12/2017-CT (Rate) dated 28.06.2017. Whereas the applicant is supplying doctors, nursing staff and other administrative staff to the factory/for their staffs for medical care and he himself is not providing any such medical related services or health care services as defined in para (zg) of the Notification No. 12/2017-CT (Rate) dated 28.06.2017. Held that— it can be concluded that service of supply of doctor, nursing staff, ambulances and other administrative staff to the corporate entity for medical care of their staff does not get covered under the Sr. No.74 of exemption Notification No. 12/2017-CT (Rate) dated 28.06.2017. Therefore, the said services of the applicant do not qualify under the definition of ‘healthcare service’ and taxable under GST.