Harit Medicare Hospital is a multi-specialty hospital in Jamnagar, Gujarat. It is a registered person under GST. Following services provided by Harit Medicare Hospital during the month of October 2024: Sr. No. Particular

Computation of Taxable value of supply Sr. No. Particulars Amount (₹) 1 Income from Intensive Care Unit (ICU) (Charges ₹15,000 per day) (Exempt services) - 2 Room rent for in house patients (Charges ₹5,850 per day) (Taxable if room charges exceed ₹5000 per day to a person receiving healthcare services) 3,91,950 3 Provided services of preserving stem cells from in-house Cord Blood Bank (Taxable supply of services) 2,98,000 The GST exemption was withdrawn effective July 18, 2022, through Notification No. 04/2022-Central Tax (Rate), dated July 13,2022. This notification amended Notification No. 12/2017-Central Tax (Rate) and removed the exemption for stem cell banking services, making them taxable under GST. 4 Income from IVF Unit (Exempt supply of services) - 5 Services of plastic surgery provided to children who born with birth defects or congenital defects. (Plastic surgery for restore or reconstruct functions of body affected due to congenital defects) - (exempt Services) - 6 Fees collected from final year students of Nursing and Psychology for imparting practical training. (Taxable as not covered under Health Care Services) 3,50,000 Total Value of Taxable Supply 10,39,950