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ARTICLE · 18 AUGUST 2022

Hospital Room Rent To Attract GST

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The Goods and Services Tax ("GST") law has undergone various changes in the recent months. But the recent imposition of GST on room rent paid by patients at hospitals has raised many concerns.

IndiaTax
Ankit Kanodia
Ankit Kanodia
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The Goods and Services Tax ("GST") law has undergone various changes in the recent months. But the recent imposition of GST on room rent paid by patients at hospitals has raised many concerns. The 47th GST Council meeting held on June 28, 2022, and June 29, 2022, coincided with the fifth anniversary of GST implementation. The GST Council sought to rationalize many rates and, also notified the much-needed amendments to remove ambiguity and legal disputes on various issues.

The GST Council proposed imposition of GST on hospital room rent as under:

"Room rent (excluding ICU) exceeding Rs 5000 per day per patient charged by a hospital shall be taxed to the extent of amount charged for the room at 5% without ITC."

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