SK Health and diagnostic centre situated in Noida, registered under GST furnishes the following figures of their collection from various medical services provided to the patients for the month of January, 2022: S. No. Pa

Computation of Taxable Value of Supply and GST payable of SK Health and diagnostic centre for the month of January, 2022 S. No. Particulars Amount (₹) (i) Treatment fees from in-patient (WN-1) Nil (ii) Ambulance services to the in-patient (WN-1) Nil (iii) Supply of medicine and bandage etc. to the in-patients (WN-2) 2,60,000 (iv) Receipt from implants (WN-2) 4,70,000 (v) Plastic surgery to restore anatomy of a child affected due to an accident (WN-1) Nil Value of Taxable Supply 7,30,000 CGST@9% [₹7,30,000 x 9%] 65,700 SGST@9% [₹7,30,000 x 9%] 65,700 Total GST Liability 1,31,400 Working Notes: 1. Entry 74 of the Notification no. 12/2017 Central Tax (Rate) dated June 28, 2017 exempts Health care services by a clinical establishment, an authorized medical practitioner or paramedics from GST. Health care services means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma. 2. Exemption Notification No. 12/2017 does not include: i. Supply of medicine and bandage through pharmacy. ii. Implants