Goods And Services Tax

5% GST On Hospital Room Rent Above Rs 5,000

Hotel accommodation priced up to ₹ 1,000 per day will be taxed at 12 per cent. Room rent (excluding ICU) exceeding Rs 5,000 per day per patient charged by a hospital will be taxed to the extent of amount charged for the room at 5 per cent without ITC (input tax credit).

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