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14th December 2016
GST Bill: Draft letter for inputs from all
To 

Dr Hasmukh Adhia
Revenue Secretary
The Central Board of Excise and Customs
Dept. of Revenue, Ministry of Finance
Govt. of India, New Delhi
 
Sub: Request to continue Healthcare services exempted in the GST regime 
 
Respected Sir
 
Indian Medical Association (IMA) represents over 2.7 lakhs doctors practicing modern medicine all over India having with 31 State branches and 1700 local Chapters. 
 
IMA welcomes the Government’s initiative for bringing GST close to reality. While conveying our best wishes for a successful transition to the GST regime, we humbly request that Healthcare services offered by private entities be exempted from GST.
 
Current scenario: Healthcare services (Public & Private) are exempt from the Service tax.
 
Presently, healthcare services provided by all types of clinical establishments are exempt from Service tax vide Entry No. 2 of the Mega Exemption Notification No. 25/2012-ST dated June 20, 2012. It should be noted that healthcare services exempt under the Mega Exemption Notification are strictly defined to cover diagnosis, treatment and care for illness, injury or deformity etc. No exemption is available for treatment considered cosmetic such as aesthetic/beauty enhancement purposes.
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Press Release
IMA urges the Government to exempt healthcare services from the GST regime

While welcoming the Government’s initiative of bringing GST close to reality, IMA requests that healthcare services offered by private entities be exempted from GST.
 
Writes letter to the Revenue Secretary, Ministry of Finance, Government of India
 
New Delhi, Dec 13, 2016: Indian Medical Association (IMA), the largest representative organization of over 2.7 lakhs doctors practicing modern medicine across the country with over 31 State branches and 1700 local chapters has urged the government to exempt healthcare services offered by private institution from the GST. A joint letter signed by IMA authorities has been sent to the Revenue Secretary, Ministry of Finance Government of India with a copy to the Honorable Finance Minister as well as the State Finance Ministers
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