31 - Heading 9993
|
Description of Service (3) |
Rate % (4) |
Condition (5) |
|
Human health and social care services. |
9 |
- |
[1][31A - Heading 9993
|
Description of Service (3) |
Rate % (4) |
Condition (5) |
|
Services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. |
2.5 |
The credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]] |