GST dept may soon clarify on exemptions to IVF, tax on honorarium paid to guest anchors

| | New Delhi
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GST dept may soon clarify on exemptions to IVF, tax on honorarium paid to guest anchors

Saturday, 25 June 2022 | PTI | New Delhi

The GST department may soon issue a host of clarification on certain vexed issues in tax rates, including exemptions to assisted reproductive technology (ART) or in vitro fertilization (IVF) as well as applicability of GST on payment of honorarium to guest anchors.
A committee of tax officers from the Centre and states, referred to as the Fitment Committee, has informed the GST Council that healthcare services provided by a clinical establishment, an authorised medical practitioner or para-medics are exempt under Goods and Services Tax regime and a clarification be issued regarding GST exemptions to  ART/IVFs.
 GST law defines healthcare services as any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in  any recognised system of medicines in India.
 It also includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma.
 The ailment of infertility is treated using ART procedure such as IVF. Such services are covered under the definition of healthcare services for the purpose of above exemption notification, the fitment committee said adding a clarification may accordingly be issued by way of a circular.
 The recommendations of the committee which will be placed before the GST Council meeting on June 28-29 also include a clarification on the issue of applicability of GST on payment of honorarium to the guest anchors.     

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