Health care services

Health care services provided by clinical establishment,authorized medical practitioner,para-medics and 

• a clinical establishment , (hospital/clinic/nursing home, diagnostic center)
• an authorized medical practitioner or (qualified doctor having license)
• para-medics (these are trained health care staff)
• a veterinary clinic in relation to health care of animals or birds (doctor of animals and birds are called vets)

is exempt

It includes

transportation of the patient to and from a clinical establishment,(AMBULANCE SERVICE) by any person 

but it doesnot include

hair transplant or cosmetic or plastic surgery,(except it is necessary in case of injury,abnormalities etc to restore functions of body

AMENDMENT (From 1.4.2015)

Earlier only Ambulance service by  clinical establishment.an authorized medical practitioner.para-medics etc were exempt

Hence,if such ambulance service were run by third party,they were not taxable

Now Ambulance Service by any service provider exempt

Note:- 

Only recognized systems of medicines covered like:-

• Allopathy

• Yoga

• Naturopathy

• Ayurveda

• Homeopathy
• Siddh
• Unani
• Any other system of medicine that may be recognized by Central Government