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Department of Inland Revenue has published notice on Implementation of Changes to Value Added Tax (VAT) on Healthcare Services as published in the Extraordinary Gazette.
As per the Extraordinary Gazette notification No. 2076/06 dated 2nd July 2018, for any period from 2nd July 2018, value of supply of Healthcare Services should comprise only the Hospital room charges.
Accordingly, following charges from Healthcare Services also are exempt from VAT.
- The fees paid to medical practitioners
- Medical consultation fees
- Channeling fees
Hence, all medical institutions and medical professionals are instructed not to charge VAT on the above said services.
However, VAT liability on Hospital room charges remains unchanged.
