Do doctors have to pay GST in India?
Table of Contents
- 1 Do doctors have to pay GST in India?
- 2 Why do doctors not pay tax?
- 3 Is medical services exempt from GST?
- 4 What medical services are exempt from GST?
- 5 How much tax does a doctor pay in India?
- 6 Do hospitals have to pay GST?
- 7 Is GST applicable on OPD services of doctors?
- 8 Who is exempt from paying GST in India?
Do doctors have to pay GST in India?
Majority of the medical, hospital and doctor services are exempt from GST. Health care services by a clinical establishment, an authorised medical practitioner or para-medics is exempt from GST. Services by a veterinary clinic in relation to health care of animals or birds are also exempt from GST.
Are doctors liable to pay GST?
Providing health care service is exempt under GST. So, the doctors who are engaged only in exempt health care services are not required to be registered under GST. However, non-health care services are taxable under GST.
Why do doctors not pay tax?
Doctors / Lawyers enjoyed exemption from services tax earlier and therefore, an exemption for the GST is only a logical extension. The origin of this exemption may be because doctors and lawyers represent an essential segment of society and are involved in direct public service.
Do doctors need to have GST registration?
As per clause 22(2) of CGST Act 2017 where any person who is already registered under any existing law is required to register in GST mandatorily. Hence if any doctor due to any provision of Finance Tax Act 1994 is registered under Service Tax, then such doctor is mandatory to register himself under GST.
Is medical services exempt from GST?
When the services related to health care are provided by clinical establishment or authorized medical practitioner or a para-medic in the organized system of medicine, the same is exempt from tax.
Can a doctor practice from home?
Yes they can . Many general practitioners do that. All they do is take a flat, get it painted,keep a desk and a chair and most importantly a sign board outside. I’ve even seen doctors practicing in their homes by placing a curtain to separate the clinic from their homes.
What medical services are exempt from GST?
Health care services under GST Act
| S no | Chapter, Section, Heading, Group or Service Code (Tariff) | Rate (per cent.) |
|---|---|---|
| 181 | 30 | 5\% |
| 263 | 9804 | 5\% |
| 241 | 9804 | 12\% |
| Exemptions as per Notification 02/2017 CT-rate |
Do private doctors pay income tax in India?
Income tax for doctors in India has to be paid annually. Under the income tax deduction Section 44AA, it is mandatory for doctors to maintain a book of accounts, which is required for taxation purposes. However, tax is applicable only for those doctors who earn above INR 2.5 lakh every financial year.
How much tax does a doctor pay in India?
Tax Rate for Doctors for the Assessment Year 2019-20 – age must be less than 60 Years
| Income Range (in Rupees) | Tax Rate (in \%age) |
|---|---|
| Zero – 2,50,000 | Nil |
| 2,50,000-5,00,000 | 5\% |
| 5,00,000-10,00,000 | 20\% |
| Above 10,00,000 | 30\% |
Can doctors get GST number?
A Doctor providing both health care & non-health care services has to consider the total turnover from health care & non-health care services. Thus, if the total turnover from all services exceeds Rs 20 lakhs, GST registration would be required.
Do hospitals have to pay GST?
According to current regulations, GST does not apply to any service provided by hospitals unless they are related to cosmetics, including cosmetic surgeries. According to current regulations, GST does not apply to any service provided by hospitals unless they are related to cosmetics, including cosmetic surgeries.
Do doctors need to register under GST for health care services?
Provision of Health care services, as explained earlier, is an exempt service and since the services are exempt, it also exempts from registration. So, the doctors who are engaged only in exempt health care services are providing only exempt services and thus they aren’t required to register under GST.
Is GST applicable on OPD services of doctors?
GST is exempt on OPD services by doctors but medicines given by doctors in house are subject to gst at the applicable rates.
Which health care services are exempt from the GST?
Application of all the health care services in any recognized system of medicines in India except hair transplant, cosmetic surgery or plastic surgery and the ones done due to congenital defects, development abnormalities, trauma or injury are exempt from the ambit of GST.
Who is exempt from paying GST in India?
Any practitioner registered with any council of recognized system of medicine or any recognized medical law in India and having a qualification to practice in any recognized system of medicine in India, excluding hair transplant or domestic surgery are exempt from paying GST in India.